Appeal regarding treatment of certain travel expenses by Directors and a spouse where inadequate records were kept s114 TCA 1997
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Appeal regarding treatment of payments made to shareholder, director and employee of a limited company as preferential loans, s112 TCA 1997; s122 TCA 1997
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Appeal concerning the question of whether medical professionals engaged by the Appellant in a clinic are in receipt of emoluments from an employment within the meaning of s112 TCA 1997, or whether they are self-employed persons chargeable to tax under Case I Schedule D in respect of income of a trade
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