knowledge | 20 June 2017 |
Update to Irish Revenue Guidelines on Tax Consequences of Receivership and Mortgagee in Possession (MIP)
Irish Revenue have updated part of their Tax and Duty Manual which sets out the tax consequences for Receivership and Mortgagee in Possession cases (other than court-appointed receivers).
This update includes material in relation to direct tax, VAT, RCT, and payroll tax, as well as capital gains tax clearance certificates and e-stamping returns.
To the extent that you require further information regarding the content of this update please feel free to contact a member of our Tax Department.
You may access the Revenue manual here.
This briefing is for general guidance only and should not be regarded as a substitute for professional advice. Such advice should always be taken before acting on any of the matters discussed.