Case Law

Under the self assessment provisions an Inspector has a right to raise an amended assessment. In Rigby v Jayatilaka (HM Inspector of Taxes) 2000 STC 179

Judicial review of the decision of the General Commissioners to allow an extension of time for an appeal in R (on the application of Cook) v General Commissioners of Income Tax & Another 2007 STC 499

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

The Appeal Commissioners in this case determined that Revenue was incorrect in amending the assessments for the 2010 and 2011 tax years outside of the time limits contained in s955 and 956 TCA. 18TACD2021

This appeal concerned a protective appeal pursuant to section 956(2) relating to inquiries into the Appellant’s tax affairs on foot of notification of transactions on an offshore account. 81TACD2021