Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

The Tax Appeals Commissioner found that the VAT/PAYE write down in the course of an examinership process constituted a taxable receipt for corporation tax purposes. 14TACD2016

Whether the effect of the loan waiver was that a sum became a taxable receipt for corporation tax purposes. 52TACD2022

Appeal against a decision by Revenue that an expression of doubt provided by the Appellant in relation to their Corporation Tax was not genuine 35TACD2023

Appeal against notices of amended assessment to Income Tax 61TACD2023