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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 Courts Service
2017-10-05
The proceedings before the court represent a consolidation of two separate actions brought by the Revenue against the defendant, who operated a sand and gravel business
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