Irish Revenue Updates Guidance on Expressions of Doubt

Irish Revenue has issued eBrief No. 041/26 on updates to guidance on Expression of Doubt (Full Self-Assessment) IT/CT/CGT, which explains how Expressions of Doubt work under Ireland's Full Self-Assessment system for Income Tax, Corporation Tax, and Capital Gains Tax. An Expression of Doubt is a formal statement a taxpayer can make when they have a genuine uncertainty about how tax law applies to a specific item in their return. It signals to Revenue that the taxpayer has tried to determine …