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Determination-209TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-02
Appeal regarding VAT treatment of a surrender of an Option agreement involving letting of apartments s2 VATCA 2010; s19 VATCA 2010; s20 VATCA 2010; s59 VATCA 2010; s64 VATCA 2010, s94 VATCA 2010; s95 VATCA 2010; s97 VATCA 2010
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Determination-210TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-02
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Determination-211TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-02
Appeal regarding income tax liability following failure to report DSP pension when filing returns Part 41A TCA 1997
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Determination-212TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-02
Appeal regarding treatment of back-dated State pension s112 TCA 1997; s126 TCA 1997
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Determination-213TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-10-02
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992
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Determination-206TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-09-12
Appeal regarding application of the four-year statutory limitation period – s83D SDCA 1999
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Determination-207TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-09-12
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Determination-208TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-09-12
Appeal regarding application of clawback provisions for the Help to Buy Scheme s477C TCA 1997
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Determination-202TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-08-20
Appeal regarding VAT refund claim by a flat-rate farmer on purchase of an automatic calf feeder, Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012, s2 VATCA 2010
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Determination-203TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-08-20
Appeal regarding classification of services provided by a taxi company, primarily use of wheelchair accessible vehicles, s3 VATCA 2010; Sch 1 VATCA 2010
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