Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding application of R&D credit for animal breeding s766 TCA 1997
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Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992 (as amended)
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Appeal regarding tax liability to income tax on discovery of untaxed income , s906A TCA 1997
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Appeal by way of case stated regarding TAC determination (28TACD2020 - 59TACD2020) on allowable Case I trading losses, s812 TCA 1997
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Transfer of assets abroad, s739 ICTA 1988 (as amended)
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Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company
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Case stated from a determination of the Tax Appeal Commissioner (139TACD2022) concerning treatment of expenses s81 TCA 1997
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Appeal regarding treatment of income and expenses of locum consultant, s114 TCA1997, s117 TCA 1997
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