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Determination-07TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-01-15
Appeal regarding treatment of income as derived from self-employment or employment, following a prompted voluntary disclosure and in Form 46G returns made by third parties s18 TCA 1997, s19 TCA 1997, s959B TCA 1997, s2 VATCA 2010
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Determination-123TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-09-12
Appeal regarding understated income following an audit of a retired farmer from sale of agricultural products where VAT should also have been charged
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Determination-63TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-06-06
Appeal regarding treatment of goodwill from the sole trade business to the appellant – an emolument or a distribution. A related appeal is covered in 62TACD2023. s19 TCA 1997, s20 TCA 1997, s112 TCA 1997, s130 TCA 1997, s548 TCA 1997
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Determination-02TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-01-09
Appeal regarding discrepancy in reported income, s886 TCA 1997
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Determination-70TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-04-28
Appeal regarding assessment to income tax where the return had been filed but the tax not paid s959AH(1) TCA 1997
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Determination-133TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-10-17
Appeal regarding VAT deduction on Intra-Community purchase of rally cars as stock-in-trade, commencement of the trade of purchase and sale of rally cars, charge to BIK in relation to thea Appellant’s use of the rally cars and computation of the amount chargeable to BIK where the rally cars are for the Appellant’s own personal use, s60 VATCA 2020; s118 TCA 1997, s119 TCA 1997
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Determination-73TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding assessment to VAT and income tax following circumstances that during the periods under appeal which led to exceptional stock losses, over and above the normal trading waste
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Determination-148TACD2020

Tax Cases and Appeals Tax Appeals Commission
2020-08-25
Appeal regarding Case I income, s959AA TCA1997 and s886 TCA1997
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