Appeal regarding application of the auctioneer’s margin scheme, s89 VATCA 2010; Articles 333 – 341 EU Council Directive 2006/112/EC
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Appeal regarding treatment of the disposal of a loan portfolio as an ‘interest in land’ and whether the disposal came within the charge to capital gains tax imposed on non-residents, s5 TCA 1997; s29(3) TCA 1997
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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
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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
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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
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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
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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
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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
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Judicial review concerning the refusals of the Revenue and the Tax Appeal Commission respectively to provide the names and particulars of customers interviewed by Revenue in the course of its investigation in relation to sale of marked gas oil (MGO)
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Appeal regarding the pursuit of criminal prosecution that may contravene representations capable of grounding a claim for legitimate expectation (non-prosecution by the DPP)
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