411 results (download list)
Sort by
Show
Tax Cases and Appeals Courts Service
2023-02-14
Appeal by way of case stated [75TACD2021] which raises a net issue of statutory interpretation, namely what is the meaning of the phrase “land in the State” in s29(3)(a) TCA 1997; in the context of the disputed liability of a non-resident company to pay CGT on profits accruing on the disposal of shares in another, Irish, company
...
Tax Cases and Appeals Courts Service
2023-01-19
Appeal by way of case stated [88TACD2020] whether the sale price of €42m, which had been obtained by the appellant in respect of a 3.6 acre site in the centre of Tullamore town, was the current use value of the site, as maintained by the appellant; or was the price obtained for development land, as maintained by the respondent
...
Tax Cases and Appeals Courts Service
2022-11-23
Appeal by way of case stated in relation to 95TACD2021, the substantive issue before the TAC was whether rebate payments made by Novartis to certain private health insurers constituted a reduction in the consideration received by Novartis for VAT purposes for its supply of Lucentis to certain private hospitals
...
Tax Cases and Appeals Courts Service
2022-11-07
Appeal on a decision of the High Court following a decision by the Tax Appeals Commission in 176TACD2020 that appellant was a “relevant individual” as defined in s531AA TCA 1997 and was hence subject to the domicile levy
...
Tax Cases and Appeals Courts Service
2022-10-10
Appeal by way of case stated 93TACD2021, considering who is liable for CGT on a forced sale of shares that had been used as security for a loan – the debtor whose shares were sold or the creditor who disposed of the shares
...
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
...