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

Availability of deduction for maintenance payments and whether any party derives any benefit from the payment. 01TACD2019

The appellant in this appeal case incorrectly claimed tax relief on maintenance payments for his children but alleged that denial of tax relief was unfair on the grounds that Revenue failed to provide clear and definitive information. 05TACD2021

This appeal concerned an assessment related to the non-declaration of maintenance payments received by the Appellant from her former spouse. 77TACD2021

This appeal concerned whether an oral agreement to pay maintenance is enforceable for the purposes of section 1025 TCA 1997. 78TACD2021

Whether maintenance payments were deductible by the taxpayer. 74TACD2022