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

The appellant contended that USC should be taken into consideration in establishing the income tax threshold of €200,000 for charging the levy and that losses should be factored in ascertaining world-wide income. 176TACD2020

This appeal concerned the domicile levy and concerned the statutory interpretation of domestic legislation; the application of the UK/Ireland DTA; and the impact of domestic legislation on the right to free movement of capital. 66TACD2021

This case considered whether a partnership interest in a trade should be excluded when calculating the value of Irish property for the purposes of the domicile levy. 118TCAD2021

The appellant challenged the decision of the Tax Appeals Commission in 176TACD2020 that he was a “relevant individual” as defined in s531AA TCA 1997. The High Court upheld the determination of the Tax Appeals Commission McNamara v The Revenue Commissioners [2021] IEHC 485

Whether the taxpayer was liable to the domicile levy. Louis Fitzgerald v Revenue [2022] IECA 255

Whether the taxpayers were liable to the domicile levy. Corcoran v Revenue [2022] IEHC 199