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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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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 Crown Copyright
2018-09-26
Taxpayer entered into contract to purchase lease of apartment off-plan and claimed private residence relief on gains made on disposal of apartment. Whether period of ownership commencing on date of contract to purchase or on completion of contract by grant of lease
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