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Determination-239TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-19
Appeal regarding importation of motor vehicles which were the subject of a claim under Great Britain GB Preferential Origin. Article 104 Union Customs Code (Regulation (EU) No 952/2013)
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Determination-240TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-19
Appeal regarding incorrect Statements of Liability, incorrect inclusion of medical insurance relief and administrative error with TCC not provided. s865 TCA 1997
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Determination-241TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-19
Appeal regarding notice to income tax where returns filed late, incomplete returns and issues with a former agent. s18 TCA 1997; s19 TCA 1997; s52 TCA 1997; s112 TCA 1997; s959I TCA 1997; s959P TCA 1997;s959V TCA 1997
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Determination-242TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-19
Appeal regarding application of the Help to Buy scheme where the Loan to Value ratio in respect of a claim is below 70%, s477C TCA 1997
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Determination-243TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-19
Appeal regarding application of the four-year statutory limitation period – s865 TCA 1997
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Determination-236TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-03
Appeal regarding claim for R&D credit when was not filed by the appellant within the requisite time limit, s766C TCA 1997
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Determination-237TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-03
Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Determination-238TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-03
Appeal regarding treatment of money received within a family - as a loan, business expenses and consultancy fees s2 CATCA 2003; s4 CATCA 2003; s5 CATCA 2023
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Determination-231TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-18
Appeal regarding repayment of the VAT incurred on the automatic calf feeder Value-Added Tax (Refund of Tax) (Flatrate Farmers) Order 2012, s2 VATCA 2010
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Determination-232TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-11-18
Appeal regarding refusal for Help to Buy relief where it was argued that the original valuation was incorrect and exceeded the maximum value allowed s477C TCA 1997
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