From the introduction of aspects of ATAD 2 in Finance Act 2019 to the impact of Covid-19 Revenue supports and concessions, the busy compliance seasons for the past two years have largely been focused on these key changes to the Irish corporation tax regime and the associated impact on compliance. Although there are fewer significant legislative changes to be considered for tax periods ending during 2021, there are a number of changes to the 2021 corporation tax return, the Form CT1, that should be borne in mind by practitioners in the run-up to the busy September filing deadline. A number of changes and additions to the Form CT1 focus on areas of disclosure in the corporation tax return with a view to increasing the levels of information provided and are set out below.
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