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Tax Cases and Appeals Courts Service
2024-04-26
Judgment from the High Court in a case involving the imposition of a civil penalty for the respondent's alleged failure to file income tax and VAT returns s1077E TCA 1997, s116(3) VATCA 2010
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Tax Cases and Appeals Courts Service
2024-04-19
Appeal by way of case stated regarding TAC determination (60TACD2023), regarding the tax treatment of Single Payment Scheme payments paid by the Department of Agriculture, Food and Marine to an incorporated farm and the application of the four-year statutory limitation period, s955 TCA 1997
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Tax Cases and Appeals Courts Service
2024-02-16
Appeal by way of case stated regarding TAC determination (185TACD2020), concerning two assessments to CGT received by the appellant from a non-resident discretionary trust, s590 TCA 1997; s579A TCA1997
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