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 concerned the validity of notices of assessment raised by the Criminal Assets Bureau. 60TACD2020

The issue to be decided in this appeal was whether the Appellant should be assessed personally on the income derived from his contract with the HSE on the provision of GMS services to medical card patients or whether such income was properly assessed on the Company. 01TACD2022