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Tax Cases and Appeals Tax Appeals Commission
2025-11-07
Appeal regarding underpayment of USC on mix of income from occupational and State pensions - s15 TCA 1997; s112 TCA 1997; s461 TCA 1997; s464 TCA 1997; s472 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2025-10-10
Appeal regarding application of the reduced charge to USC s531AN TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding USC charged incorrectly as a surcharge to capital allowances not used due to the high income restriction (HIER), s485C TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2019-11-22
Appeal regarding maternity benefit payment “relevant emoluments” for USC calculation purposes
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