Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992 (as amended)
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Appeal regarding certification of VAT vouchers in respect of goods imported s58 VATCA 2010
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Appeal regarding VAT treatment of free promotional gifts s19 VATCA 2010, Art 14, 16, 73, 110 VAT Directive
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Appeal regarding charge to VHT s653AO TCA 1997
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Appeal regarding material interest in a fund that was not tax resident in Ireland s740 TCA 1997, s743 TCA 1997
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Appeal regarding tax treatment of Single Farm Payments as income or as income received by a company formed, owned and managed by the Appellants s18 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding refund in respect of health expenses incurred while in Fair Deal/ HSE Nursing Home Loan Scheme s469 TCA 1997
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