Case Law

Request for determination of the settlement figures as agreed by the parties 22TACD2019

Appeal concerns the taxation of an employee share award. 11TACD2018

“This appeal concerned the right of a company to make tax free payments to an employee in respect of travel and subsistence.” 20TACD2018

Taxpayer appealed Revenue's assessment to income tax for unpaid PAYE on salary where the tax was withheld by the employer company but was not paid over to Revenue. 21TACD2018

Whether the transfer of rights attaching to a class of shares to another class of shares was chargeable to income tax as a distribution 24TACD2018

Appeal regarding CAT parental exemption and time limits 33TACD2018