Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding ownership of sites and the question of liability to income tax if the partnership or a company sold the sites s18 TCA 1997; s65 TCA 1997; s1008 TCA 1997
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Request that the Commissioner determine the preliminary issue of whether an amended assessment was raised outside of the four year time limits s955 TCA 1997, s956 TCA 1997
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Appeal regarding treatment of pension payment paid as arrears, charged to tax in the year it is actually paid and not the year it is earned, s112 TCA 1997
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Appeal regarding significant understatements of profits or gains, including relief for loan interest, expenditure on Irish and UK rental properties. s18 TCA 1997; s52 TCA 1997; s58s TCA 1997; s76 TCA 1997, s76A TCA 1997; s81 TCA 1997; s787 TCA 1997;, s886 TCA 1997; s949 TCA 1997
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Appeal regarding underpayment of income tax following incorrect information on a tax credit certificate on death of a spouse, s15 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, 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 regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding the tax treatment of Single Payment Scheme payments paid by the Department of Agriculture, Food and Marine to an incorporated farm and the application of the four-year statutory limitation period, s18 TCA 1997, s865 TCA 1997
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