Section 110 Taxes Consolidation Act 1997 provides a special tax regime for certain special purpose companies. The company must, among other conditions, notify an authorised officer of the Revenue Commissioners that it is or intends to be a "qualifying company" to which paragraphs (a) to (e) of the definition contained in section 110(1) TCA 1997 apply. From 1 January 2017 additional information must be provided as part of that notification (paragraph (f) in section 110(1) TCA 1997 refers). Form S. 110 (Notification of qualifying company for the purposes of section 110 TCA 1997) and Form S. 110W (Withdrawal of notification that a company is a qualifying company for the purposes of section 110 TCA 1997) are now available for completion.

For further information, please contact Paul Hale or Enrique Clemente.