Appeal by way of case stated regarding TAC determination (164TACD2022) regarding date of disposal for CGT purposes, s542 TCA 1997
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Case stated from a determination of the Tax Appeal Commissioner (136TACD2021) concerned whether a fishing licence qualifies as a “specified intangible asset” s291A TCA 1997
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Employment status in the gig economy – contract of service or contract for services
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Appeal by way of 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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The Court of Appeal considered the jurisdiction of the Appeal Commissioners (and a court, on appeal) to hear time-limit arguments
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Consideration by the court of whether it is permissible, as a matter of law, for a beneficiary to disclaim an interest in an estate in favour of another party or whether this is impermissible, as it amounts to an attempt to re-write the will of the testator
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Judicial review concerning the refusals of the Revenue and the Tax Appeal Commission respectively to provide the names and particulars of customers interviewed by Revenue in the course of its investigation in relation to sale of marked gas oil (MGO)
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Appeal regarding the pursuit of criminal prosecution that may contravene representations capable of grounding a claim for legitimate expectation (non-prosecution by the DPP)
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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
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The issue at appeal is whether the Revenue Commissioners enjoy priority in respect of some of those monies as a preferential creditor of the Company s438 Companies Act 2014
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