Revenue E-Brief

The content shown on this page is an E-Brief produced by the Irish Revenue Commissioners. To view the section of legislation to which the E-Brief applies, click the link below:

Revenue E-Brief Issue 113/15, 30 November 2015

Transfer of Business

The VAT leaflet on Transfer of Business (TOB) has been updated to provide clarification on the circumstances in which TOB treatment applies to the transfers of property. It also clarifies the circumstances in which VAT charged, on services related to the transfer of assets subject to TOB, is deductible.

VAT Manual Chapter 12d-01 refers.

30 November 2015