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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding reduction in the value of a property conveyed to reflect reserved burdens of maintenance and support s18(c) SDCA 1999
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding refusal of application made to Revenue for exclusion from the Mandatory Electronic Filing requirements. s917EA TCA 1997; S.I.) No. 223 of 2011 - Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011
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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 an entitlement to deduct the value of consideration paid under the terms of a disclaimer from the non-agricultural assets of an estate in computing a liability to CAT. 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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Tax Cases and Appeals Courts Service
2022-06-01
An appeal from two judgments of the High Court (O’Connor J.) on an appeal by case stated by the appellant from a determination of the Tax Appeals Commission. The matter concerned whether ‘sub-sale relief’ from stamp duty (s46 SDCA 1999) applied to a transaction
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