Appeal regarding application of the four-year statutory limitation period – s865 TCA 1997
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Appeal regarding the denial of dwellinghouse exemption on an inheritance – s86 CATCA 2003
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Appeal regarding the refusal by Revenue to register the appellant for VAT due to insufficient documentary evidence of trade or capacity to trade to be regarded an accountable person – s5 VATCA 2010
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Appeal regarding entitlement of married couple to joint assessment where only one spouse is resident in the State and has income chargeable to tax in the State – s1016 TCA 1997; s1017 TCA 1997; s1032 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 refusal of a claim for negligible loss relief – s538(2) TCA 1997
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Appeal regarding the refusal to allow tax relief on set-up costs of a PRSA AVC account – s787A TCA 1997; s787C TCA 1997
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Appeal regarding whether the appellant was engaged in a trade of land development and entitlement to deduct trading losses -s3 TCA 1997; s381 TCA 1997
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Appeal regarding liability to tax on payments received under the Temporary Wage Subsidy Scheme (TWSS). s28 Emergency Measures in the Public Interest (Covid-19) Act 2020
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Appeal regarding application of the four-year statutory limitation period, s119 VATCA 2010
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