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Tax Cases and Appeals Tax Appeals Commission
2023-08-18
Appeal regarding refusal to grant entrepreneur relief, s597AA TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-07-28
Appeal regarding value of trees growing on land in relation to CGT exemption on disposal of woodland s564 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-07-07
Appeal regarding CGT liability following disposal of shares, Part 19 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-06-23
Appeal considering whether certain loan notes disposed of by the appellant constitute a “debt on security” and therefore entitled to claim loss relief on their disposal s541 TCA 199
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Tax Cases and Appeals Tax Appeals Commission
2023-05-15
Appeal regarding treatment of the disposal of a loan portfolio as an ‘interest in land’ and whether the disposal came within the charge to capital gains tax imposed on non-residents, s5 TCA 1997; s29(3) TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-04-14
Appeal involving 13 appellants and tax avoidance transactions , s811 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal regarding the relevant date for the disposal of an asset s542 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal regarding application of retirement relief s598 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-12-15
Appeal regarding date of disposal for CGT purposes, s542 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-10-28
Appeal regarding ownership of property disposed of at a loss and the date of disposal for the purposes of determining the entitlement to offset the loss against gains, s546(5) TCA 1997
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