1892 results (download list)
Sort by
Show
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Application of 4-year time limit where a return contains a full and true disclosure of all material facts and operation of general anti-avoidance rule to a transaction involving the interaction of CGT rules on options and connected parties s31, s549, s811 and s955 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding repayment in the context of the four-year statutory limitation period, s865 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding exemption in relation to a foreign pensions, s200 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding assessment to VAT for Biologically Appropriate Raw Food (BARF) as suppl of food fit for human consumption within the meaning of paragraph 8(1) of the Second Schedule to the VATCA 2010, s119 VATCA 2010
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding a Binding Tariff Classification (BTI) issued by the Revenue Commissioners in relation to a product used for drilling water wells & monitoring (testing) boreholes, s949I TCA 1997; Council Regulation (EEC) No 2658/87 of 23 July 1987; Common Customs Tariff ([1987] OJ L 256/1); Commission Implementing Regulation (EU 2018/ 1602 of 31 October 2018 amending Annex I to Council 2 Regulation (EEC) No 2568/87 ([2018] OJ L 273/1)
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding repayment in the context of the four-year statutory limitation period, s865 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding charge to VAT on trade discounts, s39 VATCA 2010; s67 VATCA 2010
...
Tax Cases and Appeals Tax Appeals Commission
20022-05-16
Appeal regarding inaccurate record of VAT on sales and methodology used n calculating the additional VAT payable, s111 VATCA 2010
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding eligibility for income tax relief under the Start-Up Relief for Entrepreneurs Scheme (SURE), s488 TCA 1997; s493 TCA 1997, s497 TCA 1997
...
Tax Cases and Appeals Courts Service
2022-05-11
Judicial review regarding the issue of legitimate expectation. Case considers relief from Alcohol Products Tax (APT) when alcohol use moved from gin to production of hand sanitisers during Covid-19 pandemic
...