Case Law

The Tax Appeals Commissioner noted that the effect of section 997A gives statutory authority to deny prescribed individuals from claiming a credit for the income tax deducted from their emoluments but not remitted to Revenue by companies in which those individuals hold a material interest. The taxpayer's appeal was dismissed. 23TACD2017

Revenue assessed the appellant company director to income tax deducted by an employer and not remitted to the collector general. 13TACD2019

Appeal against an assessment to income tax for PAYE credit disallowed. 05TACD2018

Taxpayer appealed Revenue's assessment to income tax for unpaid PAYE on salary where the tax was withheld by the employer company but was not paid over to Revenue. 21TACD2018

This appeal examined an assessment raised by Revenue to collect an unpaid PAYE debt from a director of a company which had its debts written down under a High Court examinership. 69TACD2020

The appeal concerned an assessment raised by Revenue to collect an unpaid PAYE debt from a director of a company placed into creditors liquidation. 72TACD2020

The Appellant sought to amend tax returns to change payments originally returned as salary to a refund of a director's loan. It was determined that the Appellant received taxable renumeration and a credit under section 997A was not available as tax had not fully been remitted to Revenue. 180TACD2020

This case concerned the withdrawal of a credit for PAYE on the salary of a proprietary director of a liquidated company. 37TACD2021

Whether the director was properly considered to have had a material interest in the company at all times (including when the company went into liquidation). 29TACD2022