Case reference

Tax head

Legislation

Case stated requested

Matter under determination

01TACD2021

Capital gains tax

Section 28 TCA 1997

Section 29 TCA 1997

Section 31 TCA 1997

Unknown

The Appellant was a party to family law settlement under which shares held in the joint name of the Appellant and his former spouse were disposed. The share disposal gave rise to a CGT liability which as assessed on the Appellant. However, he contended that he did not receive funds from the disposal of the shares and should not be held liable for the CGT due. The assessment raised by Revenue on the Appellant was determined to stand. The Appeal Commissioners noted that had the family law settlement been structured to provide for a transfer of the shares to the Appellant's former spouse in a tax efficient manner under section 1030 TCA, then the Appellant’s spouse would be assessable on the CGT liability arising on the share disposal.

02TACD2021

Customs & excise

Article 236 (2) paragraph 1 of COUNCIL REGULATION (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code

Article 521 of COMMISSION REGULATION (EEC) No 2454/93 of 2 July 1993

Statutory Instrument No. 355/1995 - European Communities (Customs Appeals) Regulations, 1995, Regulation 5(2)

No

This appeal concerns the refusal of the Respondent to refund the Appellant's Inward Processing (IP) "drawback claim", owing to the time limit for processing reclaims. It was determined that the Appellant's application was inaccurate, incomplete and out of time, a consequence of its own failures, and there were no “special circumstances” or justification to extend the six-month time period to claim a remission of import duties.

03TACD2021

Capital gains tax

Section 604(11) TCA 1997

Unknown

It was determined that the Appellant was not entitled to “dependent relative” principal private residence relief under section 604(11) TCA 1997. The Appeal Commissioner upheld Revenue’s position that the Appellant failed to prove that the relative in question was unable to maintain himself as a result of his Asperger's Syndrome. While there is no statutory definition of 'maintaining' the Appeal Commissioner was satisfied that it is not confined to financial circumstances and whether a person can achieve a position of paid employment.

04TACD2021

Income tax

Section 18(2) TCA 1997

Yes

Monies received by the Appellant from a company on the direction of her former husband to a reduce a loan the Appellant had made to her former husband were determined to be taxable income due to a lack of evidence of the existence of a loan between the parties.

05TACD2021

Income tax

Section 1025 TCA 1997

Unknown

The Appellant suggested that although he had incorrectly claimed relief on a portion of maintenance payments relating to his children, Revenue and the State were in breach of a public contract for failing to provide clear and definitive information. The refusal of tax relief based on alleged unfairness was determined not to fall within the jurisdiction of the TAC.

06TACD2021

VAT

Section 59 VATCA 2010

Section 66 VATCA 2010

Section 76 VATCA 2010

Section 120 VATCA 2010

S.I. No. 639/2010 - Section 20 of the VAT Regulations 2010

Unknown

The Respondent disallowed an input credit on the purchase of a van for use in the Appellant's farm partnership trade on the basis that neither the invoice nor van registration were in the name of the partnership. The Appeal Commissioner noted that failure to complying fully with Revenue’s guidance on amending invoices did not necessarily render an invoice invalid and it was accepted that the Department of Transport would not allow the van to be registered in more than one name. It was also accepted that the co-mingling of business and private transactions in a single bank account can arise for small businesses.

07TACD2021

Income tax

Section 770 TCA 1997

Section 774(7) TCA 1997

Section 774(8) TCA 1997

No

It was determined that the Appellant had no entitlement to tax relief in respect of an Addition Voluntary Contribution paid to an occupational pension scheme on the basis that he had no Schedule E income in the tax year in subject to the claim for tax relief.

08TACD2021

Stamp duty

section 31D SDCA 1999

Council Directive 2008/7/EC

Yes

This appeal concerns a transaction for the acquisition of a company by the Appellant, which took effect by way of a cancellation of shares in the target company and the issue of new shares to the Appellant, together with some cash consideration. It was determined that the assessment raised under section 31D SDCA 1999 should be reduced to nil, on the basis that the legislation on which Revenue, as respondents, sought to rely on could not be considered to have retrospective effect.

09TACD2021

Income tax

Section 1015 TCA 1997

Section 1017 TCA 1997

Section 1018 TCA 1997

Section 461 TCA 1997

No

This appeal relates to an amended notice of assessment, which withdrew the joint basis of assessment from the Appellant for two years. The Appellant had separated from his spouse and considered that he was entitled to avail of the joint basis of assessment as he remained officially married during these years and supported his spouse by way of voluntary maintenance payments. The Appellant was unsuccessful in demonstrating that his former spouse should be treated as living with him and as such was determined not to be entitled to the joint basis of assessment but was entitled to the married persons' basic personal tax credit, as he had demonstrated that he wholly or mainly maintained his spouse during the relevant years.

10TACD2021

Capital gains tax

Section 5 TCA 1997

Section 10 TCA 1997

Section 575 TCA 1997

Section 576(1) TCA 1997

Yes

The Appellant in this appeal claimed that an indenture of conveyance constituted a settlement of property and therefore the Appellant was not the beneficial owner of the property and therefore did not make the disposal of the property and consequently was not liable for the capital gains tax arising on the disposal. The Appeal Commissioner was satisfied that the Appellant had acquired the legal and equitable interest in the property, subject to the burden of her father's right of residence and income entitlement and accordingly, she was accountable for the capital gains tax arising on the disposal of the property.

11TACD2021

Income tax

Section 19 TCA 1997

Section 118B TCA 1997

Section 112 TCA 1997

Section 483 TCA 1997

No

The Appellant's, being a Techta Dala for a period of time, wrote to the Minister for Finance to forego his Office-holders pension for a period. The TD received a certificate from the Minister for Finance conferring tax relief on the gift of the foregone pension. However, Revenue disputed the tax treatment of the pension foregone and the Tax Appeal Commissioner determined no entitlement to tax relief on the gift. The Appeal Commissioner found that the Appellant had disposed of his right to a future pension stream, as opposed to having made a contemporaneous gift of money, such that he was not entitled to relief for a gift of money made to the Minister for Finance under section 483. Similarly, as the pension foregone was not payable to him, he couldn't be assessed to tax on that element of the pension under section 112.

12TACD2021

Income tax

Section 1015 TCA 1997

Section 1019 TCA 1997

Section 1017 TCA 1997

Section 461 TCA 1997

No

This appeal concerns the withdrawal of the joint basis of assessment for a number of tax years. During the period, the Appellant remained officially married to his spouse and continued to reside in the family home and maintained his spouse and children during that time. The Appeal Commissioner found that the conditions for availing of the basic personal tax credit for married persons had not been met as the spouses are required to be living apart for the relevant tax years. Also, while the Appellant resided in the family home during the relevant period, he and his spouse were separated in such circumstances that the separation was likely to be permanent and as such the joint basis of assessment could not be claimed.

13TACD2021

Income tax

Section 461 TCA 1997

Section 1017 TCA 1997

Section 1015(2) TCA 1997

Section 1018(4) TCA 1997

Section 1025 TCA 1997

Section 1026 TCA 1997

Unknown

This appeal relates to amended income tax assessments, in which the Appellant was denied the tax credits and standard rate tax bands available under joint assessment for the relevant tax years. The Appellant contended that his separation was not permanent until the date of his divorce, or alternatively at the time that he applied for a divorce. The Appeal Commissioner considered his circumstances were such that he could not be treated as living with his wife during the relevant tax years, and consequently ceased to be entitled to the joint basis of assessment and the higher basic personal tax credit.

14TACD2021

Income tax & capital gains tax

Yes

This appeal concerns assessments to income tax and capital gains tax raised under a Revenue Investigation. The Appeal Commissioner reduce the income assessed on the Appellant for the years under appeal from €3.3 million to €1.3 million, based on evidence of cash flows and bank borrowing produced by the Appellant.

15TACD2021

Capital acquisitions tax

Section 2 CATCA 2003

Section 3 CATCA 2003

Section 5 CATCA 2003

Unknown

Amounts lodged to the Appellant's bank accounts during the years under appeal were determined to not be constitute a gift for CAT purposes, as the Appellants held the amounts on trust for their father. The funds had been settled in a bare trust by way of oral declaration, and the oral bare trusts were later evidenced in writing by Declarations of Trusts. In reaching his determination the Appeal Commissioner did not accept that finding in favour of the Appellants in this case would undermine the efficacy of the CAT legislation.

16TACD2021

Income tax

Section 116 TCA 1997

Section 118 TCA 1997

Section 120 TCA 1997

Unknown

Living accommodation provided to the Appellant by his employer was determined to be chargeable to income tax as a benefit-in-kind. In reaching this determination, the Appeal Commissioner considered the constituent elements of section 118(3) TCA 1997 and noted that the burden of proof rests with the Appellant in proving each of the elements had been met.