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 sought to amend tax returns to change payments originally returned as salary to a refund of a director's loan. It was determined that the Appellant received taxable renumeration and a credit under section 997A was not available as tax had not fully been remitted to Revenue. 180TACD2020