Help Clear search
460 results (download list)
Sort by
Show

Arderin v Revenue [2022] IEHC 267

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
...

Listowel Race Company Ltd v Revenue [2022] IEHC 253

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
...

Corcoran v Revenue [2022] IEHC 199

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
...

Hanrahan v Revenue [2022] IEHC 43

Tax Cases and Appeals Courts Service
2022-02-14
Appeal against a determination of the Tax Appeals Commission in 2020 (134TACD2020) that a particular transaction was a tax avoidance transaction within the meaning of s811 TCA 1997
...

Sobhy v Chief Appeals Officer and others [2021] IESC 81

Tax Cases and Appeals Courts Service
2021-12-16
Whether the social welfare benefits under the Social Welfare Consolidation Act 2005 can accrue to a person who makes the relevant statutory contributions, but who does not have a work permit or permission to be in the State – (Consequential impact on entitlement to refund of PRSI contributions)
...

Vieira Ltd v O'Donagain [2021] IECA 334

Tax Cases and Appeals Courts Service
2021-12-15
Whether a series of licence agreements in the course of its business constructing a housing development were effective to create either a letting of immovable goods, or to constitute a surrender of possession of dwelling houses for the purposes of VATA such that each license agreement constituted a “self-supply”. s25 VATCA 2010
...

Louis Fitzgerald v Revenue Commissioners [2021] IEHC 487

Tax Cases and Appeals Courts Service
2021-07-09
Challenge on a decision of 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
...