Case Law

This appeal considered if a taxpayer was renting property as a landlord under Schedule D, Case V or carrying on a trade under Schedule D, Case I. 09TACD2020

It was determined that the Appellant was not entitled to use trading losses against tax due on rental income from a number of properties over which the Appellant acted as mortgagee in possession. 22TACD2020

This case considered the nature of icome generated from the provision of emergency accommodation and whether such income was properly classified under Case I. Hade v Revenue [2025] IEHC 385