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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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Tax Cases and Appeals Court of Justice of the European Union
2018-06-12
Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation
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Tax Cases and Appeals Court of Justice of the European Union
2018-05-31
Compatibility of German transfer pricing adjustment rules with EU law
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Tax Cases and Appeals Court of Justice of the European Union
2015-05-08
Supply of goods — Article 65 — Article 167 — Payment on account for the purchase of an item not followed by delivery of that item — Supplier’s legal representatives convicted of fraud — Insolvency of the supplier — Deduction of input tax — Conditions — Articles 185 and 186 — Adjustment by the national tax authorities — Conditions
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Tax Cases and Appeals Tax Appeals Commission
2018-05-16
Whether a cookbook with autobiographical elements can claim artists exemption under s195 TCA 1997
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