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Sobhy v Chief Appeals Officer and others [2021] IESC 81

Tax Cases and Appeals Courts Service
2021-12-16
Whether the social welfare benefits under the Social Welfare Consolidation Act 2005 can accrue to a person who makes the relevant statutory contributions, but who does not have a work permit or permission to be in the State – (Consequential impact on entitlement to refund of PRSI contributions)
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Vieira Ltd v O'Donagain [2021] IECA 334

Tax Cases and Appeals Courts Service
2021-12-15
Whether a series of licence agreements in the course of its business constructing a housing development were effective to create either a letting of immovable goods, or to constitute a surrender of possession of dwelling houses for the purposes of VATA such that each license agreement constituted a “self-supply”. s25 VATCA 2010
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Louis Fitzgerald v Revenue Commissioners [2021] IEHC 487

Tax Cases and Appeals Courts Service
2021-07-09
Challenge on a decision of 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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Byrne v Revenue Commissioners [2021] IEHC 262

Tax Cases and Appeals Courts Service
2021-06-17
An appeal by way of Case Stated [68TACD2020] concerning Revenue’s refusal to allow, pursuant to s59 VATCA 2010, to set-off against a VAT bill, the VAT of €451,770 paid on the purchase of fuel from various
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