Help Clear search
20710 results
Sort by
Show

Determination-73TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Appeal regarding ownership of sites and the question of liability to income tax if the partnership or a company sold the sites s18 TCA 1997; s65 TCA 1997; s1008 TCA 1997
...

Determination-74TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Request that the Commissioner determine the preliminary issue of whether an amended assessment was raised outside of the four year time limits s955 TCA 1997, s956 TCA 1997
...

Determination-75TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Appeal regarding treatment of pension payment paid as arrears, charged to tax in the year it is actually paid and not the year it is earned, s112 TCA 1997
...

Determination-76TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Appeal regarding liability to tax as part of an audit following an unannounced compliance visit where undeclared sales were identified, s886 TCA 1997; s84 VATCA 2010
...

Determination-77TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Appeal regarding refusal to grant mortgage interest tax relief at source in respect of a portion of the mortgage was taken out by the Appellant for the purpose of providing a loan to her daughter’s partner, and for years prior to 2018, on the ground that the repayment was sought outside the statutory timeframe, s244 TCA 1997, s865 TCA 1997
...

Determination-78TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Appeal regarding liability to the non-residential stamp duty rate of 7.5% where property does not meet the residential property definition s1 SDCA 1999
...

TaxFax - 13 May 2023

Bulletins, Reports and Submissions Irish Tax Institute
2023-05-12
Weekly tax news update
...