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

Two appeals before the Tax Appeals Commission concerned the entitlement to the employee tax credit against tax arising on the increased old age contributory pension payment on behalf of the taxpayer’s spouse. In both appeals the Commissioner determined in favour of the taxpayer. 18TACD2017

The tax treatment of the State pension and entitlement to the employee tax credit in respect of that income. 30TACD2019

The tax treatment of the State pension and entitlement to the employee tax credit in respect of that income. 31TACD2019

This case considered who is liable to pay the income tax chargeable on the increased pension payable in respect of a qualified adult O'Neill v The Revenue Commissioners [2018] IEHC 388

This appeal considered the tax treatment of taxable Social Welfare Benefits (State pension income) 115TACD2020

This appeal centred on a tax underpayment which arose because tax credits were not correctly allocated to PAYE income to sufficiently pay tax via the PAYE system. 116TACD2020

This is an appeal considered whether the increase in the Appellant’s state pension should be deemed to be his income or that of his wife. 71TACD2021