Case Law

In Michael Daly v The Revenue Commissioners, Ireland and the Attorney General 1995 V ITR 213 it was held that section 26 FA 1990, which provided that PSWT was allowable as a credit against the tax liability on a preceding year basis, was unconstitutional.

Appeal against amended assessments for underpayment of tax arising from over-claiming of credit arising from Professional Services Withholding Tax “PSWT”. 32TACD2023

Appeal against amended assessments for underpayment of tax arising from over-claiming of credit arising from Professional Services Withholding Tax “PSWT”. 33TACD2023

Appeal against amended assessments for underpayment of tax arising from over-claiming of credit arising from Professional Services Withholding Tax “PSWT”. 34TACD2023