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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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Tax Cases and Appeals Courts Service
2018-09-28
s139 of the Finance Act 1992, as amended, and compatibility with Article 63 of the European Treaty pursuant to a decision of the CJEU in Staatssecretaris van Finnancien v van Putten (C-578/10, C-579/10 and C-580/10
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Tax Cases and Appeals Tracey O'Donnell David Nolan Frank Mitchell
2018-09-21
Quarterly bulletin with analysis of relevant case law on key topics
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Tax Cases and Appeals Tax Appeals Commission
2018-07-31
The Tax Appeals Commission (TAC) Guidelines for Appellants, covering a range of topics including, what can/cannot be appealed, completing a Notice of Appeal and Statement of Cases, procedural aspects of appeals and information on the TAC’s approach to “simple” and “complex” appeals
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Tax Cases and Appeals Court of Justice of the European Union
2018-07-05
Economic activity — Direct or indirect involvement of a holding company in the management of its subsidiaries — Letting of a building by a holding company to its subsidiary — Deduction of input tax — VAT paid by a holding company on expenditure incurred in acquiring shares in other companies
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Tax Cases and Appeals Tax Appeals Commission
2018-06-26
Second annual report of the Tax Appeals Commission including overview of a full year’s operations in the Commission
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Tax Cases and Appeals Crown Copyright
2018-06-26
The Court rejected the taxpayer’s claim that interest it paid on unsecured loans from offshore family trusts had a non-UK source. It followed therefore that income tax should have been withheld at source by the taxpayer on the interest payments made. The company made interest payments on the loans without deduction of income tax
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Tax Cases and Appeals Courts Service
2018-06-26
Case concerning whether the increased social welfare pension payable for a “qualified adult” was the income of the qualified adult (to whom it is paid) or the income of the pension holder. This case concerns periods pre a change to tax legislation in F(No.2)A 2013 clarifying Revenue’s position
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