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Revenue Civil Penalty Regime

Author: Julie Burke

The Finance (No. 2) Act 2008 introduced a new penalty regime. Its provisions will apply to both new cases and existing unresolved cases as at the 24th December 2008, where there has been an underpayment of tax or breach of tax filing requirements. Julie Burke outlines the key elements of the new regime for taxpayers and their advisors, highlighting the main areas of concern.


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