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Tax Cases and Appeals Court of Justice of the European Union
2018-02-28
Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxpayers — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial deduction — Not permissible
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Tax Cases and Appeals Crown Copyright
2018-02-23
Income tax – enterprise investment scheme relief – company limited by guarantee – whether controlled by issuing company – whether a subsidiary of issuing company – if so, whether a qualifying subsidiary – appeal dismissed
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Tax Cases and Appeals Court of Justice of the European Union
2018-02-21
Value added tax (VAT) — Successive supplies relating to the same goods — Place of the second supply — Information provided by the first supplier — VAT identification number — Right to deduct — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct
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Tax Cases and Appeals Tax Appeals Commission
2018-02-16
Annotated form prepared by the Tax Appeals Commission
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Tax Cases and Appeals Crown Copyright
2018-02-10
Income Tax and National Insurance – intermediaries legislation – IR35 – sections 48-61 ITEPA 2003 – personal service company – if the services were provided by the worker directly to the client, would there be a contract of employment – expenditure reimbursed by appell
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Tax Cases and Appeals Courts Service
2018-01-31
The scope of the jurisdiction of the Appeal Commissioners and Circuit Court on an appeal under s933 or s942 TCA, respectively. Whether the obligation on both the Appeal Commissioners and the Circuit Court under s934 - to abate; reduce; permit to stand; or increase any assessment that is the subject of an appeal – requires where relevant, or precludes in all circumstances, consideration of whether a prior settlement has been reached between the taxpayer concerned and the Revenue Commissioners in respect of the relevant liability
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Tax Cases and Appeals Tax Appeals Commission
2018-01-31
Appeal against the refusal of relief in accordance with s477C TCA 1997, the help to buy (HTB) scheme
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