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Tax Cases and Appeals Tax Appeals Commission
2018-04-01
Whether foreign withholding tax incurred by the Appellant comprises monies ‘laid out or expended for the purposes of the trade’ in accordance with s81(2)(a) TCA 1997, or whether such monies may be treated as a loss in accordance with s81(2)(e) TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2018-04-01
Appeal against an assessment to income tax - tax deducted from emoluments for proprietary director
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Tax Cases and Appeals Tax Appeals Commission
2018-04-01
Appeal regarding open market selling price (OMSP) in respect of the calculation of Vehicle Registration Tax (VRT) for vehicle purchased in UK
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Tax Cases and Appeals Tax Appeals Commission
2018-04-01
Appeal regarding open market selling price (OMSP) in respect of the calculation of Vehicle Registration Tax (VRT) for vehicle purchased in UK
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Tax Cases and Appeals Tax Appeals Commission
2018-04-01
Whether meal expenses are deductible expenses for self-employed taxpayer
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Tax Cases and Appeals Tax Appeals Commission
2018-04-01
Repayment in the context of the four-year statutory limitation period
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Tax Cases and Appeals Courts Service
2018-03-16
Whether or not surcharge payable by the discharged bankrupt (the taxpayer) on foot of a notice of opinion issued by the Revenue Commissioners pursuant to s 811 TCA 1977 to the effect that a pre adjudication transaction was a tax avoidance transaction
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Tax Cases and Appeals Crown Copyright
2018-03-13
Capital Gains Tax – Taxation of Chargeable Gains Act 1992 - Income Tax Act 2007 - Share loss relief - Moneys advanced to company for purchase of shares - Shares oversubscribed - Company issued 10% of shares which had been requested and retained balance of money – Company went into liquidation - Nature of the transaction relating to the balance of the moneys - Whether a loan to the company? - Yes - Whether a share premium? - No - Whether a capital contribution? - No - Whether a purchase of goodwill? - No - Whether a trading loss? - No - Appeal dismissed
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