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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Appeal regarding application of the four-year statutory limitation period, s865 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 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 the application of the artists’ exemption s195 TCA 1997
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A series of appeals linked to determination 42TACD2024 regarding assessment to income tax in respect of liquidation proceeds received from company not tax resident in Ireland s740 TCA 1997; s743 TCA 1997; s745 TCA 1997
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