Revenue Precedents

The Inspector is not entitled to be present at a hearing in accordance with Regulation 17 of the RCT regulations. IT952004

A principal contractor who makes a payment in kind rather than a payment of money to subcontractor is obliged to operate RCT on the payment in kind. RCT applies to payments in kind in the same way as it applies to payments of money. “Payment” in section 531(1) TCA 1997 can include payment other than in money form. The value of the payment in kind is the market value. This can be determined at appeal, if necessary. IT972514

A supplier of Liquified Petroleum Gas is a person carrying on a gas undertaking for the purposes of section 531(1)(g) TCA 1997. IT922030