Case Law

Appeal against CAT liability raised following submission of Form CA4 requesting a letter of clearance (Form IT8) in respect of the jointly held bank account 50TACD2023

Appealing Capital Acquisitions Tax arising from the taking of gifts of property between mother and son. 18TACD2023

Appeal as to whether the credit for income tax paid by the Appellant’s parents which is treated as CGT pursuant to section 730K(5) of the TCA1997, is available to offset against the Appellant’s CAT liability. 27TACD2023