Irish Tax Institute - TaxFind

Appeals by way of a case stated from a determination of the Tax Appeals Commission (28TACD2020 - 59TACD2020). The appellant is one of 32 individuals who had appealed to the TAC against amended Schedule D assessments raised by the Revenue Commissioner.

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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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Judgment of Ms. Justice Máire Whelan. Employment status in the gig economy – contract of service or contract for services

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Judgment of Ms. Justice Costello. Employment status in the gig economy – contract of service or contract for services

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Judgment of Mr. Justice Haughton. Employment status in the gig economy – contract of service or contract for services

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Tax Cases and Appeals Courts Service

2022-05-26

Appeal by the Revenue Commissioners by way of case stated, determination of the Tax Appeals Commission of 17 July 2020 that the grant by Kerry Cooperative Creameries Ltd (Kerry Co-Op) to the taxpayer of a right to subscribe for shares in Kerry Co-Op and/or the exercise of that right by the taxpayer, did not give rise to a liability to income tax

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Tax Cases and Appeals Courts Service

2022-05-11

Judicial review regarding the issue of legitimate expectation. Case considers relief from Alcohol Products Tax (APT) when alcohol use moved from gin to production of hand sanitisers during Covid-19 pandemic

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Tax Cases and Appeals Courts Service

2022-05-05

Judicial review to establish a claim of legitimate expectation by a taxpayer

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Tax Cases and Appeals Courts Service

2022-04-22

Appeal by Listowel Race Company Ltd by way of case stated against a determination by the Tax Appeal Commissioner (17TACD2021) to refuse sporting exemption. s235 TCA 1997

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Tax Cases and Appeals Courts Service

2022-04-05

Appeal by the Revenue Commissioners by way of case stated against an ex tempore determination of the Tax Appeal Commissioner of 14 December, 2015. Case regarding liability to domicile levy and issue of “world-wide income” in particular whether wear and tear allowances of the respondents’ hotel trade are deductible in computing “world-wide income” for the purposes of the domicile levy. s531 AA TCA 1997; s284 TCA 1997

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