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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding an entitlement to deduct the value of consideration paid under the terms of a disclaimer from the non-agricultural assets of an estate in computing a liability to CAT. s12 CATCA 2003; s28 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding applicable valuation date for the purposes of CAT on an inheritance s30 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-14
Appeal regarding a claim of agricultural relief in respect of gifts of agricultural property and where non-agricultural property comprising residential property was received on the same valuation date, s89 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2021-11-15
Appeal regarding business property and qualification for business relief s92 CATCA 2003; s93(3), CATCA 2003; s100(2) CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2021-02-15
Appeal regarding non-exempt gift within five years prior to death and exemption from CAT, s79 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2020-08-21
Appeal regarding dwelling house exemption - s86 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2019-09-12
Appeal regarding assessment pursuant to s67 of CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2018-12-21
Appeal regarding CAT exemption as per s79 CATCA2003 and time limits in s49 CATCA2003
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