Revenue publications
(selected focus on High Earner's Restriction)
July 2010
Revenue Staff Instruction: (15.2A.4) - High Income Individuals' Restriction - Clawback of "section 23 type" Relief in Death Cases, click here to view.
Revenue Staff Instruction: (4.8.13) - Offset between spouses - Case V losses and excess capital allowances, click here to view.
June 2010
Revenue Staff Instruction: (15.2A.3) - High Income Individuals' Restriction - Finance Act 2010 Changes and Related Issues, click here to view.
Revenue Tax Briefing, Issue 08 - Clawback of "section 23 type" relief in death cases, click here to view.
Earlier (September 2009)
Revenue Tax Briefing, Issue 75 - High Income Individuals' Restriction - income chargeable to tax at the standard rate in joint assessment cases, available by clicking here.
Revenue Staff Instruction: (15.2A.2) - High Income Individuals' Restriction - income chargeable to tax at the standard rate in joint assessment cases, click here to view.
Further Revenue publications are available here.