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

A self-employed taxpayer used sub-contractors in his courier business and at issue in the appeal before the Tax Appeals Commission was the right to deduct input credits on invoices supplied by these sub-contractors. Revenue contended the sub-contractors were actually employees and, in addition, the invoices received did not actually comply with the strict VAT invoice requirements. The Tax Appeals Commissioner found in favour of the taxpayer. 11TACD2016

If the taxpayer was an accountable person for VAT purposes. 24TACD2019

This appeal considers entitlement to VAT deductions relating to transactions connected with the fraudulent evasion of VAT. 68TACD2020

This appeal considered the validity of a VAT invoice and a consequential entitlement to a VAT input credit on the purchase of agricultural single payment scheme entitlments. 109TACD2020

The Appeal Commissioner noted that failure to complying fully with Revenue’s guidance on amending invoices did not necessarily render an invoice invalid. 06TACD2021