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Aer Lingus v The Minister for Finance & ors; The Minister for Finance & anor v Aer Lingus Ltd.; The Minister for Finance & anor v Aer Lingus Ltd. & anor;The Minister for Finance & anor v Comhfhorbairt (Gaillimh) t/a Aer Arann; The Minister for Finance & anor v Ryanair Ltd.; Ryanair Ltd. v The Revenue Commissioners & ors [2018] IEHC 198 (Aer Lingus v The Minister for Finance & ors; The Minister for Finance & anor v Aer Lingus Ltd.; The Minister for Finance & anor v Aer Lingus Ltd. & anor;The Minister for Finance & anor v Comhfhorbairt (Gaillimh) t/a Aer Arann; The Minister for Finance & anor v Ryanair Ltd.; Ryanair Ltd. v The Revenue Commissioners & ors [2018] IEHC 198 )

Tax Cases and Appeals Courts Service
2018-04-17
Issue of modular trial with a liability/quantum split - all of the proceedings arise from s55(2)(b) of Finance (No. 2) Act 2008, the air travel tax and subsequent European Commission State Aid decision
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Re: O'Rourke, (a bankrupt) [2018] IEHC 176

Tax Cases and Appeals Courts Service
2018-03-16
Whether or not surcharge payable by the discharged bankrupt (the taxpayer) on foot of a notice of opinion issued by the Revenue Commissioners pursuant to s 811 TCA 1977 to the effect that a pre adjudication transaction was a tax avoidance transaction
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Revenue Commissioners v O'Farrell [2018] IEHC 171

Tax Cases and Appeals Courts Service
2018-03-01
Case stated pursuant to s941 TCA 1997. The Revenue Commissioners appealed the decision of the Appeal Commissioner to allow the respondent's appeal against amended assessments for income tax
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Lee v The Revenue Commissioners [2018] IEHC 46

Tax Cases and Appeals Courts Service
2018-01-31
The scope of the jurisdiction of the Appeal Commissioners and Circuit Court on an appeal under s933 or s942 TCA, respectively. Whether the obligation on both the Appeal Commissioners and the Circuit Court under s934 - to abate; reduce; permit to stand; or increase any assessment that is the subject of an appeal – requires where relevant, or precludes in all circumstances, consideration of whether a prior settlement has been reached between the taxpayer concerned and the Revenue Commissioners in respect of the relevant liability
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