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

This appeal considered the rate of income tax at which nursing home fees should be relieved. 06TACD2020

This appeal concerned a claim for medical expense relief whereby the Appellant claimed relief in a year in which he/she had taxable income but the medical expenses were incurred in other years. 170TACD2020