Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Appeal regarding the application of the Special Assignee Relief Programme. s825C TCA 1997
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Appeal against a decision of the Revenue Commissioners that the Appellant is not entitled to Owner-Occupier Relief, as the work on the property was carried out more than 10 years ago. s372AL TCA 1997, s372AR TCA 1997, s865 TCA 1997
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Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignment of a registration number. s2 VATCA 2010, s5 VATCA 2010, s10 VATCA 2010, s65 VATCA 2010
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Employment status in the gig economy – contract of service or contract for services
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding claim for Young Trained Farmers relief that was filed outside the statutory four-year time period, s81AA SDCA 1999, s159A SDCA 1999
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Appeal regarding expenses incurred in exercising share options and selling the shares are expenses of employment and application of the four-year statutory limitation period, s114 TCA 1997; s128 TCA 1997; s959A TCA 1997; s865 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal by way of case stated from a determination of the Tax Appeal Commissioner (27TACD2021) to the effect that the exercise of a put option by a group of investors was chargeable to tax stamp duty under s31A SDCA 1999
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