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Tax Cases and Appeals Crown Copyright
2023-12-04
Penalties for failure to notify liability to CGT – appellant relied on case law which could not be found on any legal website – whether cases generated by artificial intelligence such as ChatGPT – yes, case law invented and not genuine – whether appellant had reasonable excuse for failure to notify – principles in Christine Perrin considered and applied – appeal dismissed
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Tax Cases and Appeals Crown Copyright
2023-11-29
Private Residence Relief - taxpayers bought land demolished existing house and build new dwelling house which they lived in as main residence then sold for gain - meaning of “period of ownership” used in apportionment relief - held - ownership referred to that of new house as opposed to land as HMRC argued - HMRC’s appeal against FTT decision dismissed
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Tax Cases and Appeals Court of Justice of the European Union
2023-11-23
Reference for a preliminary ruling . Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances
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Tax Cases and Appeals Tax Appeals Commission
2023-11-10
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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Tax Cases and Appeals Tax Appeals Commission
2023-11-10
Appeal regarding refusal to waive a tax liability as incorrectly jointly assessed following death of spouse
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Tax Cases and Appeals Tax Analysts
2023-11-10
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-11-10
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-11-03
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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