Appeal regarding claim for R&D credit when was not filed by the appellant within the requisite time limit, s766C TCA 1997
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Appeal regarding a surcharge imposed for the late filing of financial statements in iXBRL, s884 TCA 1997, s917EA TCA 1997, s959K TCA 1997
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Appeal regarding treatment of interest payments on a parent company loan to reduce rental income for the purposes of CT returns s97 TCA 1997
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Appeal regarding the calculation of tax on income from employments – s112 TCA 1997
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Appeal regarding the refusal to allow the home carer tax credit for the appellant’s husband where he was awarded but did not receive the invalidity pension– s112 TCA 1997
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Appeal regarding arrears of salary taxable on the receipts basis rather than the earnings basis – s531AN TCA 1997
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Appeal regarding the application of the artists’ exemption – s195 TCA 1997
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Appeal regarding collection of underpaid income tax due to systems error which lead to the issuing of incorrect tax credits – s960C TCA 1997
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Appeal regarding the denial of a claim to Great Britain Preferential Origin on importation of goods on the basis of incomplete statement of origins of goods in six customs declarations – Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and the Council of 9 October 2014 laying down the Union Customs Code)
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Appeal concerning whether expenditure incurred on the development of an aggregated service desk and portal through which virtually or remotely accessible IT services could be availed of by customers constituted expenditure on research and development – s766 TCA 1997
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