The Court of Appeal considered the jurisdiction of the Appeal Commissioners (and a court, on appeal) to hear time-limit arguments
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Consideration by the court of whether it is permissible, as a matter of law, for a beneficiary to disclaim an interest in an estate in favour of another party or whether this is impermissible, as it amounts to an attempt to re-write the will of the testator
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Judicial review concerning the refusals of the Revenue and the Tax Appeal Commission respectively to provide the names and particulars of customers interviewed by Revenue in the course of its investigation in relation to sale of marked gas oil (MGO)
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Appeal regarding the pursuit of criminal prosecution that may contravene representations capable of grounding a claim for legitimate expectation (non-prosecution by the DPP)
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Appeal by way of case stated [75TACD2021] which raises a net issue of statutory interpretation, namely what is the meaning of the phrase “land in the State” in s29(3)(a) TCA 1997; in the context of the disputed liability of a non-resident company to pay CGT on profits accruing on the disposal of shares in another, Irish, company
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The issue at appeal is whether the Revenue Commissioners enjoy priority in respect of some of those monies as a preferential creditor of the Company s438 Companies Act 2014
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Appeal by way of case stated [88TACD2020] whether the sale price of €42m, which had been obtained by the appellant in respect of a 3.6 acre site in the centre of Tullamore town, was the current use value of the site, as maintained by the appellant; or was the price obtained for development land, as maintained by the respondent
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Appeal by way of case stated in relation to 95TACD2021, the substantive issue before the TAC was whether rebate payments made by Novartis to certain private health insurers constituted a reduction in the consideration received by Novartis for VAT purposes for its supply of Lucentis to certain private hospitals
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Appeal on a decision of the High Court following a decision by the Tax Appeals Commission in 176TACD2020 that appellant was a “relevant individual” as defined in s531AA TCA 1997 and was hence subject to the domicile levy
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Appeal by way of case stated 93TACD2021, considering who is liable for CGT on a forced sale of shares that had been used as security for a loan – the debtor whose shares were sold or the creditor who disposed of the shares
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