Appeal regarding a lump sum payment of supplementary pension arrears charged to income tax in the year of receipt, s112 TCA 1991
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Appeal regarding payment of tax on a termination payment within the year of receipt, s112 TCA 1997
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Appeal regarding income from contributory state pension with qualified adult payment and claim for PAYE credit for spouse. s126 TCA 1997; s472 TCA 1997
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Appeal regarding repayment in the context of the four-year statutory limitation period - challenging personal circumstances, s865 TCA 1997
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Appeal regarding treatment of payment of salary protection scheme disability policy following a ruling from Financial Services and Pensions Ombudsman’s office, s112 TCA 1997
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Appeal regarding tax treatment of various payments made under the Social Welfare code, including payments which attract an increase in respect of a qualified adults s126 TCA 1997 and s112 Social Welfare Consolidation Act 2005
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Appeal regarding PAYE repayment claim outside the four-year limitation period
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Appeal regarding travel and subsistence expenses paid to directors, as a result of travel expenses incurred by them when meeting suppliers and travelling abroad on promotion/business development activities on behalf of the company, are subject to income tax through PAYE whether “wholly and exclusively for the purposes of trade”
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Appeal regarding tax treatment of taxable Social Welfare Benefits
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Appeal regarding s10 and s2 of the Income Tax (Employments)(Consolidated) Regulations and s3 TCA 1997
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