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Tax Cases and Appeals Tax Appeals Commission
2018-10-30
Appeal concerning whether food delivery drivers engaged are in receipt of emoluments from an employment within the meaning of s112 TCA1997, or whether delivery drivers are self-employed persons chargeable to tax under Case I Schedule D in respect of income of a trade
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Tax Cases and Appeals
2018-10-29
Appeal concerning the valuation of a vehicle for the purposes of ascertaining the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2018-10-26
Appeal relating to s997A TCA1997, credit in respect of tax deducted from emoluments of certain directors
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Tax Cases and Appeals Crown Copyright
2018-10-10
The tax treatment of compensation paid to the appellants by their bank for the misselling of a financial derivative known as an interest rate hedging product (IRHP)
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Tax Cases and Appeals Tax Appeals Commission
2018-10-04
Appeal relates to a claim for repayment of tax in accordance with s99(4) of the VATCA2010
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Tax Cases and Appeals Tax Appeals Commission
2010-10-02
Appeal regarding s119(1)(h) VATCA2010, against a refusal to refund the VAT in respect of a deduction for tax paid on the purchase of goods that was included in the return for the VAT period November/December 2008 against the Appellant’s VAT liability for the earlier period July/August 2008 on the grounds that the Appellant’s application for an offset was made on 22nd May 2013 and therefore outside of the 4-year time limit to which the claim relates as prescribed by s99(4) VATCA2010
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Tax Cases and Appeals Tax Appeals Commission
2010-10-01
Appeal concerning with the denial of claim for relief from CGT pursuant to s604 TCA1997
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