Case Law
Appeal as to whether the credit for income tax paid by the Appellant’s parents which is treated as CGT pursuant to section 730K(5) of the TCA1997, is available to offset against the Appellant’s CAT liability. 27TACD2023
Appeal as to whether the credit for income tax paid by the Appellant’s parents which is treated as CGT pursuant to section 730K(5) of the TCA1997, is available to offset against the Appellant’s CAT liability. 27TACD2023