This appeal relates to a previous determination, 99TACD2023, whether a payment was remuneration or a preferential loan. S81 TCA 1008, s112 TCA 1997, s122 TCA 1997
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Appeal regarding refusal to waive a tax liability as incorrectly jointly assessed following death of spouse
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Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Case stated from a determination of the Tax Appeal Commissioner (136TACD2021) concerned whether a fishing licence qualifies as a “specified intangible asset” s291A TCA 1997
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Appeal against an amended notice of assessment to income tax on foot of the exercise by the Appellant of employee share options, s128 TCA 1997, s128B TCA 1997
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Appeal that included a preliminary issue regarding the validity of a time-limit for a ground of appeal. The substantive issue was whether the Appellant was entitled to deduct, in the calculation of his CGT liability, an amount in respect of the options granted to him on the acquisition of the leases or at such later stage when he was displaced from the leased lands s949I TCA 1997; s552 TCA 1997; s536 TCA 1997
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Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
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Appeal regarding the interpretation “excepted bags” when applying the single-use plastic bag levy s2 Waste Management Act 1996; s72 Waste Management Act 1996; Article 3(1) Waste Management (Environmental Levy) (Plastic Bags) Regulations 2001 (S.I. 605/2001)
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