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

Revenue had refused the taxpayer the right to appeal against assessments to income tax in respect of lump sum payments made to his former spouse in consequence of a marital separation. Revenue’s position to disallow the appeal was overturned by the Tax Appeals Commissioner. The Commissioner also found that as the payments were of the nature of being a lump sum rather than periodical, the taxpayer was unable to claim same as against income tax. 06TACD2016