On January 27, 2021, Irish Revenue published e-Brief No. 014/21, on EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6).
Tax and Duty Manual Part 33-03-33 has been updated to set out filing instructions where certain specified information in a disclosure is subject to Legal Professional Privilege (LPP).
In such cases, a Form DAC6 (LPP) should be filed using MyEnquiries, setting out the identity of the relevant taxpayer and other intermediaries involved in the reportable cross-border arrangement.
See e-Brief No. 014/21