Revenue Precedents

Return visits to Ireland for holidays will not affect the application of split year treatment, assuming of course that all the other conditions of section 822 TCA 1997 are satisfied. RT 300/94

An individual came to Ireland on 1 July 1994 to take up employment with an Irish subsidiary of a German company. He worked here for 1 week and then spent the following 3 months in Germany, finally returning to Ireland in October, 1994. His date of arrival for split year purposes was 1 July as he arrived in the State to take up employment with the intention and in such circumstances as to become permanently resident. RT 205/94