Case Law

It was held that enforcement proceedings under the operation of PAYE regulations were valid. Director of Public Prosecutions v Downes 1987 III ITR 641

This appeal concerned a negative PAYE adjustment which was determined to be invalid on the basis that Revenue's powers to adjust tax credits is limited to personal tax credits, and not to credits for tax paid. 21TACD2020

Appeal against Revenue’s recovery of underpayment due to under-deduction of tax by the Appellant’s employer 67TACD2023