Irish Revenue has issued eBrief No. 085/25 concerning a new Tax and Duty Manual Part 33-02-03, providing guidance on the general anti-avoidance rule and protective notifications. --- 1. Introduction This manual provides guidance on the general anti-avoidance rule contained in section 811C1. It sets out the implications of entering into a ‘tax avoidance transaction’, within the meaning of section 811C, and what you can do if you enter into, or have entered into, a transaction that you are concerned may be a ‘tax avoidance transaction’. This manual also provides an outline of how interest and the tax avoidance surcharge can...