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

This appeal considered whether a loss was an allowable capital loss on the grounds that the value of the asset in question had become negligible. 68TACD2021

Whether certain loan notes disposed of by the Appellant constitute a “debt on security” within the meaning of Section 541 TCA 1997 and as such, whether the Appellant was entitled to claim loss relief on their disposal. 94TACD2023