Irish Revenue issued an E-Brief end of October confirming that they will commence a consultation process with industry and tax advisors regarding the recent Skandia case. The Revenue also confirmed that until such consultation process has been completed and new guidance is published, Irish taxpayers can continue to treat services on the basis of the existing practice.

Revenue eBrief No. 95/14: VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group – is available on the Revenue website.