Case Law

This appeal concerned a negative PAYE adjustment which was determined to be invalid on the basis that Revenue's powers to adjust tax credits is limited to personal tax credits, and not to credits for tax paid. 21TACD2020

This case considered the validity of an amended notice of assessment issued by Revenue Perrigo Pharma International Designated Activity Company v John McNamara, Revenue Commissioners, Minister for Finance, Attorney General [2020] IEHC 522