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 taxpayer appealed Revenue's valuation of a shareholding and a discount factor applied the purposes of ascertaining the base cost of shares. The burden of proof rested with the taxpayers to show that the discount factor of 35 percent should not be applied to the shares acquired by them. The Tax Appeals Commissioner determined, having considered the expert reports, evidence, case law and legislation, that the taxpayer did not discharge the burden of proof. 12TACD2017