Irish Revenue has recently published three eBriefs concerning updates to guidance on encashment tax, distributions, and close companies and loans to participators, including changes in relation to the UK's exit from the EU.

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Revenue eBrief No. 022/21 Encashment Tax - Increase in rate and withdrawal of an exemption

Tax and Duty Manual Schedule 2.1 - Encashment Tax - has been updated to r…