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Determination-226TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-07
Appeal regardig underpayment of tax due due to the application of incorrect tax credits when appellant’s husband held both a Revenue Customer Number and a PPSN - s15 TCA 1997; s112 TCA 1997; s461 TCA 1997; s472 TCA 1997; s1018 TCA 1997; s1019 TCA 1997
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Determination-227TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-07
Appeal regarding underpayment of USC on mix of income from occupational and State pensions - s15 TCA 1997; s112 TCA 1997; s461 TCA 1997; s464 TCA 1997; s472 TCA 1997
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Determination-228TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-07
Appeal regarding treatment of receipt of pension arrears - s112 TCA 1997
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Determination-229TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-07
Appeal regarding application of the four-year statutory limitation period – s865 TCA 1997
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Determination-230TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-07
Appeal regarding application of the 0% rate of RCT s530E TCA 1997, s530G TCA 1997
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Determination-222TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-21
Appeal regarding a surcharge imposed for the late filing of financial statements in iXBRL, s884 TCA 1997, s917EA TCA 1997, s959K TCA 1997
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Determination-223TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-21
Appeal regarding claim for PAYE/USC credit as deducted from the salary of a director that was not remitted by the company to Revenue, s997A TCA 1997
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Determination-224TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-21
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Determination-225TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-21
Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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