Updates to Revenue Tax & Duty Manual
Revenue has updated their Tax & Duty Manual to include information on the requirements to maintain books and records for a 6 year period (section 886 TCA 1997) and the issues that arise when trying to determine the cessation date for terminal loss relief (section 385 TCA 1997). The manual is also updated to include changes to the participation exemption (section 626B TCA 1997) introduced by Finance Act 2014.