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Tax Cases and Appeals Tax Appeals Commission
2023-03-31
Appeal regarding income tax deduction as part of the CT liability of a close company, s438 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-03-02
Appeal regarding a genuine Expression of Doubt claim, s959P TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-01-04
Appeal regarding whether a deductible expense under s81 TCA 1997 for the purpose of calculating the profits of the Appellant chargeable to corporation tax
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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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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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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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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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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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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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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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