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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding tax treatment of increases in the State Pension (Contributory) which were paid on foot of a spouse being a qualified adult. s126 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding whether expense incurred by the appellant in bringing legal proceedings is deductible from Schedule E emoluments under s114 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding tax treatment of liabilities, costs and expenses of the deceased (including disclaimer amount and the funeral, legal and testamentary expenses of the deceased) and if should be divided pro rata between the agricultural and non-agricultural assets. s12 CATCA 2003; s28 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding a decision of Revenue Commissioners to deny a credit for income tax deducted from the Appellant’s emoluments, but not remitted to the Respondent, by a Company in which the Appellant held a material interest. s983 TCA 1997; s997A TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal whether certain payments received by the Appellant following the termination of his employment were payments received by the Appellant in consideration or consequence of the termination of his employment or were instead payments arising from his employment s123 TCA 1997
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