Tax Appeals Commission Determinations, 2020
Case reference |
Tax head |
Legislation |
Case stated requested |
Matter under determination |
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax |
Section 472B TCA 1997 |
No |
Refusal by Revenue to grant Seafarer Allowance to the Appellant upheld by the TAC due to lack of evidence that the sea-going vessel was "carrying on the trade of carrying by sea passengers or cargo for reward". |
|
VAT |
Section 2 VATCA 2010 |
No |
This appeal relates to a claim for a refund of VAT, where the return contained VAT input credits in respect of taxable periods which pre-dated the taxable period that the return related to. |
|
Section 59 VATCA 2010 |
||||
Section 61 VATCA 2010 |
||||
Section 99 VATCA 2010 |
||||
Section 100 VATCA 2010 |
||||
S.I. 639/2010 – Regulation 17 - Apportionment |
||||
S.I. 548/2006 – Regulation 18 - Apportionment |
||||
Council Directive 2006/112/EC |
||||
Income tax |
Section 18 TCA 1997 |
Unknown |
A prize awarded to the Appellant, an author, was determined to be taxable under Case II Schedule D and not Case III Schedule D. The Appellant contended that the prize was taxable under Case III under UK case law but the Appeal Commissioner noting the supremacy of Irish case law, found that the Appellant failed to demonstate that Revenue's Case II assessment was incorrect. |
|
Section 65 TCA 1997 |
||||
Section 195 TCA 1997 |
||||
Artist exemption |
Section 195 TCA 1997 |
Unknown |
The entitlement of the Appellant to the artists' exemption was disallowed on the basis that the book, the subject matter of the appeal, did not satisify the critera for works of non-fiction to qualify for the exemption. |
|
Guidelines drawn up under Section 195(2) TCA 1997 |
||||
Section 6 Heritage Act 1995 |
||||
Income tax |
Section 3 TCA 1997 |
Unknown |
At issue is the rate of income tax at which nursing home fees should be relieved. Revenue's allocation of nursing home expenses, firstly against income taxed at a lower rate with the balance offset againt deposit interest taxed at 41% was determined to be the incorrect method of allocating tax reflief for nursing home fees. |
|
Section 15 TCA 1997 |
||||
Section 59 TCA 1997 |
||||
Section 74 TCA 1997 |
||||
Section 256 TCA 1997 |
||||
Section 261 TCA 1997 |
||||
Section 267 TCA 1997 |
||||
Section 458 TCA1997 |
||||
Section 469 TCA 1997 |
||||
VRT -transfer of residence relief |
Section 134(1)(a) Finance Act 1992, as amended |
No |
Appellant did not succeed in showing that her normal residence was outside the State prior to transferring the vehicle into the State in May 2017. |
|
S.I No. 59/1993, Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 |
||||
Income tax |
Section 819 TCA 1997 |
Unknown |
Revenue challenged the status of the Appellant's tax residence in ROI, relying on the limited days spent in Ireland under the "look back" rule, resulting in the refusal for split year residence relief. The Appellant was determined to be resident in Ireland and eligible for split year residence relief in the relevant year. |
|
Section 822 TCA 1997 |
||||
Income tax - rental or trading income |
Section 18 TCA 1997 |
Yes |
Income arising from the provision of emergency accommodation for the homeless, under agreement with Dublin County Council was determined to be trading income and chargeable to tax under Schedule D Case I. The Appellant had sought to classify the income as rental income and claimed "section 23 relief" against income tax for the tax years 2010 and 2011. |
|
Section 75 TCA 1997 |
||||
Section 96 TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Yes |
Valuation of a vehicle for the purposes of a charge to VRT; the value being measured as the open market selling price of the vehicle at the time of the charging of the tax. |
|
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
Valuation of a vehicle for the purposes of a charge to VRT; the value being measured as the open market selling price of the vehicle at the time of the charging of the tax. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 192A TCA 1997 |
Unknown |
Payment under a severance agreement was determined not to qualify for exemption under section 192A TCA. |
|
Section 123 TCA 1997 |
||||
Income tax |
Section 129A TCA 1997 |
Unknown |
Payment of 'special damages of €95,000' under a settlement agreement was determined to be a payment in respect of renumeration to which the exemption in section 129A TCA does not apply. |
|
Section 123 TCA 1997 |
||||
VRT -transfer of residence relief |
Section 134 Finance Act 1992 |
Unknown |
Appellant did not succeed in showing that his normal residence was outside the State prior to August 2017. |
|
VAT |
Section 2 VATCA 2010 |
Unknown |
The importation of a motorbike, which had travelled less than 6,000 kilometres at the time of importation determined to be a new means of transport and as such liable to VAT. |
|
Section 3 VATCA 2010 |
||||
Section 24 VATCA 2010 |
||||
Section 32 VATCA 2010 |
||||
VAT - telecommunications services |
Section 2 VATCA 2010 |
Unknown |
Consolidated appeals against determinations and assessments raised by Revenue relating to non-EU roaming charges, cancellation charges, bill pay broadband and time limits. |
|
Section 3 VATCA 2010 |
||||
Section 33 VATCA 2010 |
||||
Section 35 VATCA 2010 |
||||
Section 104 VATCA 2010 |
||||
Section 99 VATCA 2010 |
||||
PAYE |
Section 865 TCA 1997 |
Unknown |
Claims for incapacitated child credit under section 465 TCA for the tax years 2003 to 2010 were determined to be outside the four-year statutory limit. |
|
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
Appellant found to have satisfied the requisite legal tests, in particular paragraph 7(2)(e) of the guidelines, to entitle them to avail of the exemption |
|
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
It was determined that the Appellant was entitled to the artists' exemption as the book, the subject matter of the appeal, was a non-fiction work within paragraph 7(2) of the relevant guidelines. |
|
VRT |
Regulations 2(1), 10 and 15 of S.I. No 353/1994 - Disabled Drivers and Passengers (Tax Concession) Regulations, 1994 |
Unknown |
Repayment of residual VRT and residual VAT charged in relation to the adaption of a used motor vehicle in accordance with S.I.No 353/1994 - Disabled Drivers and Passengers (Tax Concession) Regulations, 1994 |
|
PAYE |
Section 3 TCA 1997 |
Unknown |
The appeal concerned a negative PAYE adjustment relating to a tax liability from an earlier tax year. The Commissioner determined that the negative adjustment was invalid as Revenue's powers to determine tax credits is limited to personal and general tax credits only and does not include negative adjustments to credits for tax paid. |
|
Section 986(1)(d) TCA 1997 |
||||
Regulations 2 and 10(1)(f) Income Tax (Employments)(Consolidated) Regulations 2001 |
||||
Corporation tax - banking trading losses |
Section 21 TCA 1997 |
Yes |
It was determined that the Appellant was not entitled to use trading losses against tax due on rental income from a number of properties over which the Appellant acted as mortgagee in possession. |
|
Section 26 TCA 1997 |
||||
Section 76(1) TCA 1997 |
||||
Section 76(6) TCA 1997 |
||||
Section 75 TCA 1997 |
||||
Section 96(3) TCA 1997 |
||||
Section 396B TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Yes |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
VRT |
Regulations 2(1), 10 and 15 of S.I. No 353/1994 - Disabled Drivers and Passengers (Tax Concession) Regulations, 1994 |
Unknown |
This appeal relates to the reversal by the Respondent of a repayment of residual VRT and residual VAT charged in relation to the adaptation of a used motor vehicle in accordance with S.I. No. 353/1994 – Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. |
|
VRT |
Regulations 2(1) and 10 of S.I. No 353/1994 - Disabled Drivers and Passengers (Tax Concession) Regulations, 1994 |
Unknown |
This appeal relates to the reversal by the Respondent of an original decision to grant relief from VRT and residual VAT charged in relation to the adaptation of a used motor vehicle in accordance with S.I. No. 353/1994 – Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, arising from the death of the disabled person between the time the application for relief was approved and the vehicle was acquired and registered. |
|
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
The entitlement of the Appellant to the artists' exemption was determined to be disallowed on the basis that Appellant did not satisfy the requisite technical legal test, in particular paragraph 7(2) (b) of the relevant guidelines. |
|
Excise duties - missing fuel trader |
Section 95,97 and 104 Finance Act 1999 (No.2) |
Yes |
This appeal concerned the sale of Low Sulphur Gas Oil (LSGO) which were paid for in case. The Appeal Commissioner disagreed with the Appellant's submission that there was a "disconnect" between Article 21(4)of the Directive and Finance Act 2001, section 99(10). |
|
Section 99(10) Finance Act 2001 (as amended by section 93(1)(d) Finance Act 2010) |
||||
Mineral Oil Tax Regulations 2001 - S.I. 442/2001 |
||||
Income tax |
Section 812 TCA 1997 |
Yes |
These appeals concern 32 individual appeals against amended Schedule D assessments. The assessments disallowed tax losses arising under collective undertakings. It was determined that participation in the collective was in the nature of an investment rather than a trade and the Applicants claim that section 812 TCA gave rise to a loss was also rejected under the determination by the Appeal Commissioner. |
|
Income tax - undeclared income - CAB |
Section 18(2) TCA 1997 |
Yes |
Appeal concerning the validity of notices of assessment raised by the Criminal Assets Bureau in respect of the years of assessment 2004 - 2010 inclusive. |
|
Section 52 TCA 1997 |
||||
Section 58(1) TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
VAT |
Section 111 VATCA 2010 |
Unknown |
This is an appeal against a Notice of Assessment to VAT and a Notice of Estimation of PAYE/PRSI/USC. The Assessment to VAT was made on the basis that the Appellant had underestimated sales and the Notice of Estimation of PAYE/PRSI/USC was made on the basis that, arising from the underestimated sales, the Appellant made payments of emoluments on which PAYE/PRSI/USC should have been deducted and remitted. |
|
Section 990 TCA 1997 |
||||
Capital gains tax |
Section 552 TCA 1997 |
Unknown |
Appeal against a Notice of Assessment to capital gains tax concerning the disposal of a residential premises situated in the State. |
|
Section 604 TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax - AVC relief |
Section 787 TCA 1997 |
Unknown |
Appeal against a refusal to grant tax relief in respect of a once off additional voluntary pension contribution for the tax year ended 31 December 2015. |
|
Stamp duty |
Section 1 SDCA 1999 |
Unknown |
Appeal against an assessment to stamp duty relating the availability of sub-sale relief in accordance with section 46 of the Stamp Duty Consolidation Act 1999, as amended. |
|
Section 2 SDCA 1999 |
||||
Section 7 SDCA 1999 |
||||
Section 46 SDCA 1999 |
||||
VAT |
Section 59 VATCA 2010 |
Yes |
This appeal considers the entitlement of the Appellant to VAT deductions on the basis that the Appellant knew or should have known that he was participating in a transaction connected with the fraudulent evasion of VAT. |
|
Section 66 VATCA 2010 |
||||
Section 20 of Value Added Tax Regulations 2010 |
||||
Income tax |
Section 19 TCA 1997 |
Unknown |
Appeal relating to the denial of a credit for PAYE deducted from director emoluments, but not remitted to Revenue, and also an appeal against an assessment to income tax in respect of employment renumeration. |
|
Section 112 TCA 1997 |
||||
Chapter 4 of Part 42 TCA 1997 |
||||
Section 983 TCA 1997 |
||||
Section 984 TCA 1997 |
||||
Section 985 TCA 1997 |
||||
Section 984B TCA 1997 |
||||
Section 986 TCA 1997 |
||||
Section 531AO(3) TCA 1997 |
||||
Section 531AAA TCA 1997 |
||||
Section 997A TCA 1997 |
||||
Section 24 Companies (Amendment) Act 1990 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 and Section 135B(6)(a) Finance Act 1992, as amended |
||||
Income tax |
Section 787G TCA 1997 |
Unknown |
Appeal relates to a liability to income tax in relation to funds withdrawn from a PRSA. |
|
Income tax |
Chapter 5 of Part41A TCA 1997 |
Unknown |
The appeal concerns the availability of credit for tax deducted from directors' emoluments. A shortfall in PAYE-related liabilities arising prior to Examinership resulted in monies previously paid as directors' PAYE as now paid in respect of persons other than persons to which section 997A TCA applies. |
|
Section 997A TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 135D Finance Act 1992 |
Unknown |
The Appellant was determined not to have satisfied the conditions necessary to qualify for a refund of residual VRT. |
|
S.I. 110 of 2013 |
||||
VRT |
Section 133 and Section 132 Finance Act 1992, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
VRT |
Section 133 Finance Act 1992, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 146 Finance Act 2001, as amended |
||||
RCT |
Section 530G TCA 1997 |
Unknown |
This appeal concerns the application of the Zero Rate of RCTon a subcontractor. Revenue were determined to have correctly applied the 20% rate. |
|
Section 530H TCA 1997 |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period.. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax - Mortgage interest relief |
Section 865 TCA 1997 |
Unknown |
This appeal relates to a repayment claim relating to mortgage interest relief. The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Section 244 TCA 1997 |
||||
Section 244A TCA1997 |
||||
S.I. No. 558/2001 |
||||
Income tax |
Section 865 TCA 1997 |
Yes |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 134(6) Finance Act 1992, as amended |
Unknown |
The Appellant was determined not to have satisfied the conditions necessary to qualify for a refund of residual VRT. |
|
S.I. No. 437 of 1992 - Vehicle Registration and Taxation (No.2) Regulations 1992 |
||||
Capital gains tax |
Section 5 TCA 1997 |
Yes |
This appeal concerns whether the disposal of a department store and other lands and buildings constituted a disposal of development land. |
|
Section 548 TCA 1997 |
||||
Section 648 TCA 1997 |
||||
Section 653 TCA 1997 |
||||
Section 949I TCA 1997 |
||||
Section 955 TCA 1997 |
||||
VRT |
Section 132 Finance Act 1992, as amended |
Unknown |
This appeal concerns the determination of the due date for the charging of VRT on the importation of a vehicle into the State. |
|
Section 3(f) - S.I. No. 400 of 2010 - Vehicle Registration and Taxation (Amendment) Regulations 2010 |
||||
Income tax - Help to Buy |
Section 477C TCA 1997 |
Unknown |
Appeal against the refusal of relief under the Help to Buy scheme. |
|
Local Property Tax (LPT) |
Section 8, 16 and 34 Finance (Local Property Tax) Act 2012 |
Unknown |
This appeal considered whether the Appellant was a person “entitled to immediate possession” of a residential property for a period “that may equal or exceed 20 years” before 2013. |
|
Section 52 of the Land and Conveyancing Law Reform Act 2009 |
||||
Local Property Tax (LPT) |
Section 8 and 16 Finance (Local Property Tax) Act 2012 |
Unknown |
This appeal concerns whether a property was used as the Appellant’s main residence and his entitlement to continue to avail of the exemption to LPT. |
|
VRT |
Section 146 Finance Act 2001 |
Unknown |
This appeal concerns the imposition of additional VRT by the Respondent due to the failure of the Appellant to register his UK acquired vehicle within the time specified in the VRT legislation. |
|
Section 132(3A) Finance Act 1992, as amended |
||||
Regulation 8 of the Vehicle Registration and Taxation Regulations 1992 (S.I.318/1992) |
||||
VRT |
Section 135D of the Finance Act 1992 |
Unknown |
This appeal concerns the refusal by the Respondent to make a refund of residual VRT arising from the export of a vehicle by the Appellant. |
|
Section 135D of the Finance Act 1992 |
||||
S.I. 110 of 2013 (Commencement Order for the scheme) |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 462 TCA 1997 |
Unknown |
Appeal concerning the withdrawal of the One Parent Family Tax Credit and a claim of the Single Person Child Carer Credit. |
|
Section 462B TCA 1997 |
||||
Section 1031P TCA 1997 |
||||
Section 1031Q TCA 1997 |
||||
Section 127 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
||
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 145 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 146 Finance Act 2001 |
||||
VRT |
Section 145 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 146 Finance Act 2001 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VAT |
Section 3 VATCA 2010 |
Unknown |
This appeal concerns the use of intra-Community acquisitions of movable goods by an accountable person and a deduction claimed for the VAT on those goods where the Appellant had registered for VAT as an 'agricultural consultant' and late changed the description of the business to 'international carriage of goods'. |
|
Section 5 VATCA 2010 |
||||
Section 24 VATCA 2010 |
||||
Section 59 VATCA 2010 |
||||
Regulation 7(1) of the Vehicle Registration and Taxation Regulations 1992, as amended by the Vehicle Registration Tax (Amendment) Regulations 2010 |
||||
Income tax and CGT |
Section 865 TCA 1997 |
Unknown |
Claim for repayment of income tax determined to be outside the four-year limitation period and imposition of 10% late filing surcharge for the late filing of a capital gains tax return. |
|
Section 959A TCA 1997 |
||||
Section 959I TCA 1997 |
||||
Section 1084 TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Section 135B 6(a) Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Section 135B 6(a) Finance Act 1992, as amended |
||||
Corporation tax |
Section 441 TCA 1997 |
Unknown |
This appeal concerns the operation of the surcharge on undistributed income of service companies and whether the “principal part” of the Appellants taxable income in the years 2012 and 2013 was derived from “non-professional” services. |
|
VAT |
Section 59 VATCA 2010 |
Unknown |
This appeal centres on whether the Appellant is entitled to claim a refund of VAT in respect of a number of transactions carried out in 2013 relating to the purchase of entitlements to EU-related farm support payments. |
|
Section 66 VATCA 2010 |
||||
Regulation 20 Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010) |
||||
VRT |
Section 146 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of a charge to VRT; the value being measured as the open market selling price of the vehicle in respect of the calculation of a tax repayment which arose on the disposal of a vehicle which had qualified for relief from VRT under the Disabled Drivers and Disabled Passengers (Tax Concessions). |
|
S.I No.353/1994 - Disabled Drivers and Disabled Passengers (Tax Concession) Regulations 1994 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
The entitlement of the Appellant to the artists' exemption was determined to be disallowed on the basis that Appellant did not satisfy the requisite technical legal test, in particular paragraph 7(2) (b) of the relevant guidelines. |
|
VRT |
Section 145 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 146 Finance Act 2001 |
||||
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 126 TCA 1997 |
Unknown |
Appeal of liability in relation to the tax treatment of taxable Social Welfare Benefits (State pension income) |
|
Section 997 TCA 1997 |
||||
PAYE |
Section 126 TCA 1997 |
Unknown |
Appeal of liability in relation to the tax treatment of taxable Social Welfare Benefits (Illness benefit) |
|
Section 997 TCA 1997 |
||||
Income tax |
Section 465 TCA 1997 |
Unknown |
Appeal against a decision to refuse a claim for Incapacitated Child Tax Credit |
|
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
This appeal concerned the Revenue Commissioner's failure to make a decision concerning artists' exemption in GENRE K non-fiction. It was determined that the subject matter of the appeal were non-fiction works within paragraph 7(2)(c) of the Guidelines and as such the exemption afforded by section 195(3) TCA 1997 applied. |
|
Guidelines drawn up under Section 195(2) TCA 1997 |
||||
Section 6 Heritage Act 1995 |
||||
VAT |
Section 3 VATCA 2010 |
Yes |
This appeal concerns the question of whether certain church candles produced by the Appellant company are zero rated for VAT purposes. |
|
Paragraph 13(4) Schedule 2 VATCA 2010 |
||||
PAYE, PRSI & USC |
Part 42 Chapter 4 TCA 1997 |
Yes |
This appeal concerns whether an employer who had paid emoluments to the employees of a nursing home was the principle employer and therefore required to accountable for PAYE, PRSI and USC. |
|
Section 983 TCA 1997 |
||||
Section 984 TCA 1997 |
||||
Section 985 TCA 1997 |
||||
Section 986 TCA 1997 |
||||
Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. No. 559 of 2001) |
||||
VAT |
Section 2 VATCA 2010 |
Unknown |
This is an appeal in relation to the refusal by the Respondent of a refund of VAT in relation to the importation of a cruiser stern sail away craft. |
|
Value Added Tax (Refund of Tax (No. 12) Order) 1980 (SI No. 262 of 1980) |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 886 TCA 1997 |
Unknown |
Appeal against assessments to income tax and VAT concerning the adequacy of records in relation to sales. |
|
Section 84 VATCA 2010 |
||||
Regulations 27 VATCA 2010 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Section 132(3) Finance Act 1992, as amended |
||||
VAT (Medical professionals) |
Paragraph 2(3) Schedule 1 VATCA 2010 |
Yes |
This appeal concerns whether the supply of a locum doctor to a GP clinic should be regarded as a taxable supply of staffing services or an exempt supply of professional medical care services. A summary of this determination is included on TaxSource Total. |
|
Section 46 VATCA 2010 |
||||
Article 132(c) Council Directive 2006/112.EC |
||||
Income tax - Professional partnerships - trading deduction |
Section 18(1) TCA 1997 |
Yes |
This appeal concerns whether a deduction can be claimed in respect of the "Voluntary Partner Retirement" payments made to certain retired partners in computing Schedule D Case II profits from the partnership’s trade/profession. |
|
Section 65(1) TCA 1997 |
||||
Section 81(2)(a) TCA 1997 |
||||
Section 81(2)(I) TCA 1997 |
||||
Income tax |
Section 477C TCA 1997 |
Unknown |
Appeal against a refusal of a claim for Help to Buy relief. |
|
Corporation tax |
Section 440 TCA 1997 |
Unknown |
Appeal against an amended assessment to corporation tax relating to the levying of a close company surcharge in respect of the undistributed portion of a dividend paid by a subsidiary. |
|
Section 434 TCA 1997 |
||||
Section 130 TCA 1997 |
||||
Section 156 TCA 1997 |
||||
Section 884 TCA 1997 |
||||
Section 951 TCA 1997 |
||||
Income tax |
Part 10, Chapter 11 TCA 1997 (sections 372AK - 372AV TCA 1997) |
Unknown |
Appeal against an amended assessment relating to a claim for section 23 relief and also involves a claim for travel expenses claimed as a rental income deduction. |
|
Section 384 TCA 1997 |
||||
Section 81 TCA 1997 |
||||
Section 97 TCA 1997 |
||||
Section 372AP(7) TCA 1997 |
||||
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
Appellant found to have satisfied the requisite legal tests, in particular paragraph 7(2)(c) of the guidelines, to entitle them to avail of the artists' exemption. |
|
Guidelines drawn up under Section 195(2) TCA 1997 |
||||
Section 6 Heritage Act 1995 |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 14 Finance Act 2001 |
Unknown |
The Appellant was successful in appealing the application of a late registration VRT charge. |
|
Section 132 Finance Act 1992, as amended |
||||
S.I No. 318/1992 – Vehicle Registration and Taxation Regulation, 1992, Regulation 8 |
||||
Capital gains tax - Anti-avoidance - section 811 |
Section 811(9)(a) TCA 1997 |
Yes |
Appeal against a Notice of Opinion stating that the transaction carried out by the Appellant was "a tax avoidance transaction within the meaning of TCA, section 811 Taxes Consolidation Act 1997” and specifying the tax advantage arising from the transaction. |
|
Section 811(1) TCA 1997 |
||||
Section 10(7) TCA 1997 |
||||
Section 432(2) TCA 1997 |
||||
Section 31 TCA 1997 |
||||
Section 545 TCA 1997 |
||||
Section 546 TCA 1997 |
||||
Section 547 TCA 1997 |
||||
Section 549 TCA 1997 |
||||
VAT, PAYE, PRSI & USC |
Section 990 TCA 1997 |
Unknown |
Appeal concerning whether sales were under declared for VAT purposes and whether certain payments of motor expenses, certain asset purchases for and/or on behalf of the directors and motor expenses paid to an employee should be treated as emoluments. |
|
PRSI |
Section 917EA TCA 1997 (as amended) |
Unknown |
Appeal in relation to the denial of an application for exclusion from the Mandatory Electronic Filing requirements to file returns and make payments electronically. |
|
SI No. 223 of 2011 - Tax Returns and Payments (Mandatory electronic filing and payment of tax) Regulations 2011 |
||||
Customs |
Article 29 of Council Regulation (EC) 2913/92 (Customs Code) |
Unknown |
The appeal relates to the customs value of imported goods and whether the payment of a royalty or licence fee should be included in the value. It was determined that the payment of royalties by the Appellant to relevant Licensors did not constitute a condition of sale of the goods being valued and the royalties should not be added to the price actually paid or payable in determining the customs value of imported goods. |
|
Article 32 of Council Regulation (EC) 2913/92 (Customs Code) |
||||
Article 143 of Commission Regulation (EC) 2454/93 (Implementing Provisions) |
||||
Article 157 of Commission Regulation (EC) 2454/93 (Implementing Provisions) |
||||
Article 159 of Commission Regulation (EC) 2454/93 (Implementing Provisions) |
||||
Article 160 of Commission Regulation (EC) 2454/93 (Implementing Provisions) |
||||
Annex 23 – Interpretative Notes on Customs Value of Commission Regulation (EC) 2454/93 (Implementing Provisions) |
||||
Commentary No 11 of the Customs Code Committee (Customs Valuation Section) on the application of Article 32(1)(c) CC in relation to royalties and licence fees paid to a third party according to Article 160 of Reg. (EEC) No 2454/93 |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Capital gains tax |
Section 598 TCA 1997 |
Unknown |
Appeal relating to retirement relief on disposals within a family of a farm or business, which was subsequently disposed of to an unconnected third party. |
|
Section 599 TCA 1997 |
||||
VRT |
Section 135D Finance act 1992, as amended |
Yes |
This was an appeal against the refusal of a claim by the Appellant, a motor dealership, for a repayment of VRT in accordance with the export repayment scheme. |
|
VRT |
Section 135D Finance act 1992, as amended |
Yes |
This was an appeal against the refusal of a claim by the Appellant, a motor dealership, for a repayment of VRT in accordance with the export repayment scheme. |
|
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
The entitlement of the Appellant to the artists' exemption was determined to be disallowed on the basis that Appellant did not satisfy the requisite legal test, in particular paragraph 7(2) (b) of the relevant guidelines. |
|
Guidelines drawn up under Section 195(2) TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
Valuation of a vehicle for the purposes of a charge to VRT; the value being measured as the open market selling price of the vehicle at the time of the charging of the tax. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 81 TCA 1997 |
Unknown |
Appeal against a Notice of Determination on the payment of €200,000 by a company to a spouse of a director of the company, on the death of the director. The case considered if the €200,000 payment was deductable as a trading expense under S.81 |
|
CAT |
Section 9 CATCA 2003 |
Unknown |
Appeal against a capital acquisitions tax amended assessment which describes the date of inheritance as the date of death and the valuation date as the valuation date. |
|
Section 10 CATCA 2003 |
||||
Section 30 CATCA 2003 |
||||
Section 86 CATCA 2003 |
||||
Section 10 Succession Act 1965 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax and VAT |
Section 959AA TCA 1997 |
Unknown |
Appeal against additional assessments for income tax and VAT of a florist, who also published a book and had other ad hoc income. The Appellant failed to maintain proper books and records to support his tax return. |
|
Section 886 TCA 1997 |
||||
Section 84 VATCA 2010 |
||||
Regulation 27 VATCA 2010 |
||||
VAT |
Section 94 VATCA 2010 |
Unknown |
This appeal relates to a bank forced sale of properties. It was determined that as there was no appointment of a receiver or mortgagee in possession by the Bank of the properties, over which it held some form of lien or guarantee, the Appellant could not rely on section 22(3) VATCA to transfer the liability for the VAT liability for the sale of the properties to the Bank. |
|
Section 22 VATCA 2010 |
||||
VRT |
Section 146 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 134(1)(a) Finance Act 1992, as amended |
Unknown |
This appeal relates to the importation of a vehicle into the State by the Appellant and to the imposition of VRT and in particular, the availability of transfer of residence relief. |
|
S.I No. 59/1993, Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 |
||||
Income tax |
Section 192A TCA 1997 |
Yes |
Appeal against a refusal to repay PAYE, PRSI and USC deducted by an individual's former employer from a payment of €180,000 made pursuant to the terms of a ‘Compromise Agreement’ which resulted in the cessation of the employment. |
|
Section 123 TCA 1997 |
||||
Section 201 TCA 1997 |
||||
VRT |
Regulation 8, Vehicle Registration and Taxation Regulations 1992 |
Unknown |
The appeal concerns an amount of VRT charged on the basis that the vehicle was not registered within 30 days of the date of arrival of the vehicle in the State. |
|
132(3A) Finance Act 1992, as amended |
||||
RCT |
Section 865 TCA 1997 |
No |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Capital gains tax |
Section 547 TCA 1997 |
Unknown |
Appeal against an assessment to capital gains tax concerning the correct base price and property disposed and the entitlement to Retirement Relief in respect of the property disposed. |
|
Section 549 TCA 1997 |
||||
Section 573 TCA 1997 |
||||
Section 576(1) TCA 1997 |
||||
Section 577(3) TCA 1997 |
||||
Section 577A TCA 1997 |
||||
Section 598 TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period.. |
|
VRT |
Section 132 Finance Act 1992, as amended |
Unknown |
This appeal relates to the importation of a vehicle into the State by the Appellant and to the imposition of VRT and in particular, the availability of transfer of residence relief. |
|
S.I No. 318/1992 – Vehicle Registration and Taxation Regulation, 1992, Regulation 8 |
||||
Section 134(1)(a) Finance Act 1992, as amended |
||||
S.I No. 59/1993, Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the refusal to make a repayment of vehicle registration tax (VRT) connected with a deletion of an entry in the register of all vehicles maintained by the Revenue Commissioners |
|
Section 134(6) Finance Act 1992, as amended |
||||
VRT |
S.I. No. 353/1994 - Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, as amended. |
Unknown |
This appeal concerns the entitlement to register a vehicle as exempt from the payment of VRT pursuant to S.I.No 353/1994 - Disabled Drivers and Passengers (Tax Concession) Regulations, 1994 |
|
VRT |
Section 135 Finance Act 1992 |
Unknown |
The Appellant was determined not to have satisfied the conditions necessary to qualify for a refund of residual VRT. |
|
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001, as amended |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 131 Finance Act 1992, as amended |
||||
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 1017 TCA 1997 |
Unknown |
The Appellant succeeded in discharging the burden of proof in relation to the cancellation of his election to joint assessment for the years 2014 to 2017. |
|
Section 1018 TCA 1997 |
||||
VRT |
Section 146 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Section 132 Finance Act 1992, as amended |
||||
VRT |
Section 146 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. |
|
Section 133 Finance Act 1992, as amended |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appellant's argument that the application of the four year rule was an unfair contract term under European Communities (Unfair Terms in Consumer Contracts) Regulations, 1995 (Irish S.I. No. 27/1995) was said to be outside the scope of the jurisdiction of an Appeal Commissioner. |
|
Income tax |
Section 469 TCA 1997 |
Unknown |
This appeal concerned a claim for medical expense relief whereby the Appellant claimed relief in a year in which he/she had taxable income for offset against medical expenses incurred in years in which he/she did not have taxable income. The appeal was denied on the grounds that the legislation states that a medical expense claim must be made in the year of assessment the expense arose. |
|
VRT |
Section 146 Finance Act 2001 |
Unknown |
It was determined that the Appellant satisfied the requisite statutory conditions in respect of transfer of residence relief pursuant to section 134(1)(a) of the Finance Act 1992 and S.I. No. 59/1993 and therefore was entitled to a repayment of VRT |
|
Section 132 Finance Act 1992, as amended |
||||
S.I No. 318/1992 |
||||
S.I No. 59/1993 |
||||
Income tax |
Section 18(2) TCA 1997 |
Yes |
The issue under appeal was whether a grant and/or the exercise of a right to subscribe for shares in a company gave rise to an income tax liability on the part of the Appellant. The receipt was determined to be a capital receipt and outside the charge to income tax. |
|
Section 65(1) TCA 1997 |
||||
VRT |
Section 134(1)(a) Finance Act 1992 |
Unknown |
It was determined that the Appellant satisfied the requisite statutory conditions in respect of transfer of residence relief pursuant to section 134(1)(a) of the Finance Act 1992 and S.I. No. 59/1993 and therefore was entitled to a refund of VRT. |
|
VRT |
Section 135D Finance Act 1992 |
Unknown |
The Appellant was determined not to have satisfied the necessary condition to qualify for a refund of residual VRT on the export of a vehicle. |
|
Domicile Levy |
Part 18C TCA 1997 (ss.531AA - 531AK) |
Yes |
The Appellant was determined to have failed to discharge the onus of proof in showing that he was not liable to the domicile levy on his word-wide income in 2011. It was argued that his world-wide income reduced by the Case I losses did not exceed €1 million and that his income tax liability was in excess of €200,000 on the basis that his liability to USC should be regarded as 'liability to income tax' for the purposes of the domicile levy. |
|
Part 18D TCA 1997 (ss.531AL - 531AAF) |
||||
Section 3 TCA 1997 |
||||
Section 12 TCA 1997 |
||||
Section 381 TCA 1997 |
||||
Domicile Levy |
Part 18C TCA 1997 (ss.531AA - 531AK) |
Yes |
The appellant was determined to have failed to discharge the onus of proof in showing that he was not liable to the domicile levy on his world-wide income. He claimed to have world-wide income of nil in relation to the tax years under assessment, and that his income tax liability was greater than €200,000 in one of those years. |
|
Part 18D TCA 1997 (ss.531AL - 531AAF) |
||||
Section 3 TCA 1997 |
||||
Section 12 TCA 1997 |
||||
Section 381 TCA 1997 |
||||
Income tax |
Section 18(1) TCA 1997 |
Unknown |
The Respondent in this case was the Criminal Assets Bureau. The Appellant, who is Irish domiciled, but leading a "nomadic" lifestyle, travelling the world to acquire and sell rare coins and metals, was determined not to have been resident in Ireland during the years 2002 to 2006 inclusive and not to have carried on a trade in Ireland during any of those years. |
|
Section 818 TCA 1997 |
||||
Section 819 TCA 1997 |
||||
Customs and excise |
Section 2 of the European Communities Act 1972 |
Unknown |
The Appellant was determined to be entitled, pursuant to Article 220(2)(b) of Council Regulation 2913/92, to relief from entry in the accounts of liability for the customs duty under appeal. |
|
Council Regulation No. 2658/87 |
||||
Articles 20, 48, 59.1, 220 of the Customs Code |
||||
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
The entitlement of the Appellant to the artists' exemption was disallowed on the basis that Appellant's work was not original material as required by legislation and the addition of calligraphy and quotes did not come within the category of "a painting or other like picture". |
|
Income tax |
Section 997A TCA 1997 |
Unknown |
The Appellant sought to amend tax returns to change payments originally returned as salary to a refund of a director's loan. It was determined that the Appellant received taxable renumeration in the relevant period and a credit under section 997A was not available, as tax deducted from the emoluments had not fully been remitted to Revenue. |
|
Section 959V TCA 1997 |
||||
Income tax - Rent a room relief |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
VRT |
Section 146 Finance Act 2001 (as amended) |
Unknown |
The appeal concerns the valuation of a vehicle for the purposes of a charge to VRT, the value being measured as the open market selling price of the vehicle at the time of the charging of the tax. |
|
Income tax - Artists' exemption |
Section 195 TCA 1997 |
Unknown |
The entitlement of the Appellant to the artists' exemption was disallowed on the basis that Appellant did not satisfy the requisite legal test, in particular paragraph 7(2)(a) or (b) of the relevant guidelines. |
|
VRT |
Section 133 Finance Act 1992 |
Unknown |
Valuation of a vehicle for the purposes of a charge to VRT; the value being measured as the open market selling price of the vehicle at the time of the charging of the tax. Determination in favour of the Appellant. |
|
Section 132 Finance Act 1992 |
||||
Capital Gains Tax |
Section 956 TCA 1997 |
Yes |
A payment received by the Appellant from a non-resident discretionary trust, in April 1999 was determined to fall within the provisions of sections 590 and 597A TCA 1997 and was therefore chargeable to capital gains tax for the tax year of assessment ending 4 April 2000. |
|
Section 955 TCA 1997 |
||||
Section 17(1)(h) Finance Act 2003 |
||||
Section 129 Finance Act 2012 |
||||
Schedule 4 Finance Act 2012 |
||||
Section 590 TCA 1997 (as enacted by section 89 Finance Act 1999) |
||||
Section 597A TCA 1997 (as enacted by section 88 Finance Act 1999) |
||||
VRT |
Section 146 Finance Act 2001 |
Unknown |
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price in respect of the calculation of VRT. An average price of comparator vehicles was used in this determination. |
|
Section 133 Finance Act 1992 |
||||
Section 141 Finance Act 1992 (as amended) |
||||
Mandatory E-filing Exemption |
Section 917EA TAC 1997 |
Unknown |
Where the Appellant sought exclusion from mandatory e-filing requirements, it was required to show that it could not reasonably be expected to have capacity for the exclusion to apply. The appeal failed. |
|
Section 889 TCA 1997 |
||||
Section 894 TCA 1997 |
||||
S.I No. 223/2011 - Tax Returns and Payments (Mandatory electronic filing and payment of tax) Regulations 2011 |
||||
Income tax |
Unknown |
The Appellant had not succeeded in discharging the burden of proof and was not successful in showing that the assessment was incorrect. |
||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
|
Corporation tax |
Section 884 TCA 1997 |
Unknown |
The application of a surcharge on the late filing of iXBRL financial statements was considered to be valid where Revenue had failed to notify the Appellant that its submission was unsuccessful. |
|
Section 959I TCA 1997 |
||||
Section 1084(2)(a)(ii) TCA 1997 |
||||
Income tax |
Section 865 TCA 1997 |
Unknown |
The Appeal Commissioner noted that he/she did not have any discretion under the terms of the legislation to allow claims outside the four-year period. |
