Apr 2016 | Disclosure by Revenue of taxpayer information

Revenue have issued an  eBrief No. 39/16 on the Finance Act 2015 changes to disclosure of taxpayer information which covers

  • the information disclosable in relation to tax relief for qualifying films under section 481 TCA 1997 into line with that specified in relevant EU State Aid guidelines.
  • disclosure of information to the Minister for Agriculture, Food and the Marine where a registered farm partnership fails to continue meeting the conditions required for inclusion in the register of farm partnerships or succession farm partnerships.
  • Inclusion of the Law Society in the list of professional bodies to which Revenue may disclose information where it is satisfied that the work of a member of that body does not meet the professional standards expected of its members by the body. 

Aileen Keogan | Solicitor & Tax Consultant | 21 The Avenue | Louisa Valley | Leixlip | Co. Kildare | Ireland

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