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.