Case reference

Tax head

Legislation

Case stated requested

Matter under determination

150TACD2020

VRT

Section 146 Finance Act 2001
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.

151TACD2020

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.

152TACD2020

VRT

Section 134(1)(a) Finance Act 1992, as amended
S.I No. 59/1993, Vehicle Registration Tax (Permanent Reliefs) Regulations 1993

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.

153TACD2020

Income tax

Section 192A TCA 1997
Section 123 TCA 1997
Section 201 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.

154TACD2020

VRT

Regulation 8, Vehicle Registration and Taxation Regulations 1992
132(3A) Finance Act 1992, as amended

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.

155TACD2020

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.

156TACD2020

Capital gains tax

Section 547 TCA 1997
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

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.

157TACD2020

VRT

Section 146 Finance Act 2001, as amended
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.

158TACD2020

Income tax

Section 865 TCA 1997

Unknown

Repayment claim not made within the four-year limitation period determined to be out of time owing to the wording of section 865 TCA, with particular reference to the word shall per subsection 865(4) TCA.

159TACD2020

VRT

Section 132 Finance Act 1992, as amended
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

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.

160TACD2020

VRT

Section 146 Finance Act 2001, as amended
Section 134(6) Finance Act 1992, 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.

161TACD2020

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

162TACD2020

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.

163TACD2020

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.

164TACD2020

VRT

Section 146 Finance Act 2001, as amended
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.

165TACD2020

VRT

Section 146 Finance Act 2001, as amended
Section 131 Finance Act 1992, as amended
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.

166TACD2020

Income tax

Section 1017 TCA 1997
Section 1018 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.

167TACD2020

VRT

Section 146 Finance Act 2001
Section 133 Finance Act 1992, as amended
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.

168TACD2020

VRT

Section 146 Finance Act 2001
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.

169TACD2020

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.

170TACD2020

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.

171TACD2020

VRT

Section 146 Finance Act 2001
Section 132 Finance Act 1992, as amended
S.I No. 318/1992
S.I No. 59/1993

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.

172TACD2020

Income tax

Section 18(2) TCA 1997
Section 65(1) 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.

173TACD2020

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.

174TACD2020

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.

175TACD2020

Domicile Levy

Part 18C TCA 1997 (ss.531AA – 531AK)
Part 18D TCA 1997 (ss.531AL – 531AAF)
Section 3 TCA 1997
Section 12 TCA 1997
Section 381 TCA 1997

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.

176TACD2020

Domicile Levy

Part 18C TCA 1997 (ss.531AA – 531AK)
Part 18D TCA 1997 (ss.531AL – 531AAF)
Section 3 TCA 1997
Section 12 TCA 1997
Section 381 TCA 1997

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.

177TACD2020

Income tax

Section 18(1) TCA 1997
Section 818 TCA 1997
Section 819 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.

178TACD2020

Customs and excise

Section 2 of the European Communities Act 1972
Council Regulation No. 2658/87
Articles 20, 48, 59.1, 220 of the Customs Code

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.

179TACD2020

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”.

180TACD2020

Income tax

Section 997A TCA 1997
Section 959V 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.

181TACD2020

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.

182TACD2020

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.

183TACD2020

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.

184TACD2020

VRT

Section 133 Finance Act 1992
Section 132 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.

185TACD2020

Capital gains tax

Section 956 TCA 1997
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)

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.

186TACD2020

VRT

Section 146 Finance Act 2001
Section 133 Finance Act 1992
Section 141 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. An average price of comparator vehicles was used in this determination.

187TACD2020

Mandatory E-filing Exemption

Section 917EA TAC 1997
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

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.

188TACD2020

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.

189TACD2020

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.

190TACD2020

Corporation tax

Section 884 TCA 1997
Section 959I TCA 1997
Section 1084(2)(a)(ii) 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 a submission was unsuccessful.

191TACD2020

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.