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

Two appeals before the Tax Appeals Commission concerned the entitlement to the employee tax credit against tax arising on the increased old age contributory pension payment on behalf of the taxpayer’s spouse. In both appeals the Commissioner determined in favour of the taxpayer. 17TACD2017

The tax treatment of the State pension and entitlement to the employee tax credit in respect of that income. 30TACD2019

Appeal against an assessment to Income Tax regarding the transfer of shareholding by a proprietary director. 38TACD2023

Question of whether an individual is a proprietary director for purpose of Transborder Workers Relief “TWR” 92TACD2023