Case Law

Battle v Irish Art Promotion Centre Ltd 1968 IR 252 discussed the right of audience in the Circuit Court and held that a director cannot appear on behalf of a company, as the company is a separate legal entity.

In The Revenue Commissioners v Arida IV ITR 401 it was held that a Circuit Court judge has the power to award costs when hearing an appeal from the Appeal Commissioners to the successful party.

The Tax Appeals Commissioner dismissed the taxpayer's claim that they had given consideration for a gift by previously allowing the donor to live rent free in their deceased parents’ house and by previously agreeing to take a reduced inheritance so that the donor could inherit more. 03TACD2016, 04TACD2016

Appeal relates to the denial of business property relief in respect of a portion of deemed cash assets received by the Appellant in the form of a gift. 85TACD2023