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Determination-143TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-10-28
A determination on a preliminary issue regarding whether a valid claim for relief as a specified intangible asset was made in the prescribed form within 12 months of the end of the accounting period in which the purchase of goodwill attributable to a trade name and brand of a partnership was incurred, s291A TCA 1997; s884 TCA 1997; s959I TCA 1997; s959K TCA 1997
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Determination-112TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-08-31
Appeal regarding definition of a car for BIK purposes, s121 TCA 1997
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Determination-90TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-07-15
Appeal regarding whether the interest charged on a loan to a director, a participator in the Appellant close company, where the loan may have been contrary to company law and ultra vires the powers of the company s438 TCA 1997
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Determination-92TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-07-15
Appeal regarding entitlement to start-up company relief for a management service company providing management services to existing trading companies s486C TCA 1997
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Determination-80TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-06-17
Appeal against surcharges imposed by Revenue for the late filing of financial accounts in the iXBRL format on ROS, s917EA TCA 1997
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Determination-52TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding a charge to corporation tax on a loan waiver from a member of the same corporate group. s76A TCA 1997
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Determination-27TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding entitlement to manufacturing relief from corporation tax under s448 TCA 1997
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Determination-136TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-12-15
Interpretation of s291A involving expenditure on the acquisition of fishing capacity as an specified intangible asset
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Determination-94TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-07-30
Appeal regarding the business of power generation and whether connection fees should be relievable as ancillary expenditure on the provision of plant and machinery or whether the expenditure should be treated as revenue expenditure and therefore be deemed deductible, s396 TCA 1997. The determination also considered the question of legitimate expectation and the four-year limitation period
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Determination-76TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal whether the business of the Appellant consists of or includes the carrying on of a profession or the provision of professional services within the charge to tax, s441 TCA 1997
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