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Michael Maloney v The Revenue Commissioners [2025] IECA 85

Tax Cases and Appeals Courts Service
2025-04-11
Appeal from the judgment of the High Court ([2023] IEHC 555) - case stated from a determination of the Tax Appeal Commissioner (27TACD2021) to the effect that the exercise of a put option by a group of investors was chargeable to tax stamp duty under s31A SDCA 1999
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Covidien Ltd v The Revenue Commissioners [2025] IECA 75 (Covidien Ltd v The Revenue Commissioners [2025] IECA 75)

Tax Cases and Appeals Courts Service
2025-03-31
Appeal from the judgment of the High Court ([2024] IEHC 92) regarding case stated - TAC determination (81TACD2022) concerning a holding company’s entitlement to input VAT recovery in respect of ongoing activities and a number of transactions s12 VATCA 2010, s12 VATCA 2010, s33 VATCA 2010, s34 VATCA 2010, s59 VATCA 2010, s61 VATCA 2010
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Sean Flaherty v The Revenue Commissioners [2025] IECC 67

Tax Cases and Appeals Courts Service
2025-03-21
Appeal from the judgment of the High Court ([2023] IEHC 764) regarding “date of disposal” for CGT purposes of the Appellant’s fishing vessel together with the vessel’s associated capacity tonnage and in particular whether the said disposal took place the date when Entrepreneurial Relief of 13% was introduced entitling him to claim relief on CGT liability, s577AA TCA 1997
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Sean Flaherty v The Revenue Commissioners [2025] IECA 67

Tax Cases and Appeals Courts Service
2025-03-21
Appeal from the judgment of the High Court ([2023] IEHC 764) regarding “date of disposal” for CGT purposes of the Appellant’s fishing vessel together with the vessel’s associated capacity tonnage and in particular whether the said disposal took place the date when Entrepreneurial Relief of 13% was introduced entitling him to claim relief on CGT liability, s577AA TCA 1997
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Killarney Consortium C v The Revenue Commissioners [2024] IEHC 732

Tax Cases and Appeals Courts Service
2024-12-20
Appeal by way of case stated 40TACD2023 deadling with the cancellation sum payable after the automatic cancellation of a waiver of exemption where excess input VAT was claimed over output VAT accounted for. The question at issue was whether the domestic provision imposing the VAT liability was incompatible with the principle of fiscal neutrality
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