454 results (download list)
Sort by
Show
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
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
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
Tax Cases and Appeals Courts Service
2025-03-07
Case that commenced in 1997, when the taxpayer challenged Revenue’s assertion that a partnership agreement involving the acquisition, distribution and licensing was a tax avoidance transaction. This case examines the extent of the taxpayers right to appeal s811 TCA 1997; s957(1)(c) TCA 1997