Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding statutory interpretation s434 TCA 1997
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Appeal regarding treatment of a corporation tax deduction in respect of a foreign royalty withholding tax cost incurred on charges for the use of intellectual property by local operating companies, located in other jurisdictions, s76 TCA 1997, s81 TCA 1997, s826 TCA 1997, Sch 24 TCA 1997
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Appeal regarding treatment of foreign withholding taxes, incurred on dividend payments from shares in foreign based companies, s81(2) TCA 1997, s77 TCA 1997, s826
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Appeal regarding treatment of payments to a shareholder (to be read in conjunction with 76TACD2024), s19 TCA 1997, s28 TCA 1997, s112 TCA 1997, s532 TCA 1997, s959AA TCA 1997
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Appeal regarding cost of Share Based Awards for transfer pricing purposes and interpretation of sections 825C and 825D. S835 TCA 1997, s835D TCA 1997, s 959AA TCA 1997
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Appeal regarding treatment of expenses incurred during a potential change in ownership as expenses of management, s83 TCA 1997
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Appeal regarding treamtent of royalty income linked to intellectual property s76A TCA 1997, s77 TCA 1997, s81 TCA 1997, s836 TCA 1997, Sch 24 TCA 1997
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Appeal regarding refusal of claim for an R&D tax credit as it was made out of time, s766 TCA 1997
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Appeal regarding application of R&D credit for animal breeding s766 TCA 1997
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