Appeal by way of case stated regarding TAC determination (017TACD2019), regarding entitlement to group relief, s411 TCA 1997
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Case where plaintiffs sought to rescind settlement agreements reached in 1995 with the Revenue Commissioners, claiming the settlements were based on false premises, duress, and fraudulent misrepresentation. s11 Statute of Limitations 1957; Order 19, Rule 28 of the Rules of the Superior Courts
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Appeal involving penalties for incorrect VAT returns, s1077 TCA 1997; s1077B TCA 1997
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Judicial review on the validity of a step taken by an Appeal Commissioner in relation to tax assessments, who decided that the applicants must establish in evidence that they were not "chargeable persons" to determine whether their appeals against tax assessments are admissible
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Claim for offset of VAT, PAYE and PRSI against claimed overpayments of tax – estimated assessments had been paid and revenue sheriff payments made – repayments refused as being out of time – no offset where repayment prohibited
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Appeal by way of case stated regarding TAC determination (70TACD2021), considering whether a land development trade had commenced with entitlement to loss relief, s381 TCA 1997
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Appeal by way of case stated regarding TAC determination (103TACD2023), considering the treatment of a release of a balance of a €6 million property loan taken out by a development company as a receipt of the trade, s87(1) TCA 1997
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Judgment regarding treatment of personal data in a tax return in terms of “right to be forgotten” legislation
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Liquidator seeking to reverse a transaction – Australian Tax Office assessments had been raised on the basis investments were indirect Australian real property assets – whether ‘Revenue Rule’ applicable on basis that liquidator’s actions would effectively enforce the revenue claims of a foreign country – indirect attempt to enforce same – no DTA provisions for enforcement – OECD convention on mutual assistance inapplicable as Ireland had reserved its application to enforcement of liabilities
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Appeal regarding application of anti-avoidance rules s811 TCA 1997
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