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Louis Fitzgerald v Revenue Commissioners [2022] IECA 255

Tax Cases and Appeals Courts Service
2022-11-07
Appeal on a decision of the High Court following a decision by the Tax Appeals Commission in 176TACD2020 that appellant was a “relevant individual” as defined in s531AA TCA 1997 and was hence subject to the domicile levy
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The Revenue Commissioners v Robert Stewart [2022] IEHC 558

Tax Cases and Appeals Courts Service
2022-10-10
Appeal by way of case stated 93TACD2021, considering who is liable for CGT on a forced sale of shares that had been used as security for a loan – the debtor whose shares were sold or the creditor who disposed of the shares
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Yesreb Holdings Limited v Revenue Commissioners [2022] IECA 127

Tax Cases and Appeals Courts Service
2022-06-01
An appeal from two judgments of the High Court (O’Connor J.) on an appeal by case stated by the appellant from a determination of the Tax Appeals Commission. The matter concerned whether ‘sub-sale relief’ from stamp duty (s46 SDCA 1999) applied to a transaction
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Revenue Commissioners v Henry Walsh [2022] IEHC 305

Tax Cases and Appeals Courts Service
2022-05-26
Appeal by the Revenue Commissioners by way of case stated, determination of the Tax Appeals Commission of 17 July 2020 that the grant by Kerry Cooperative Creameries Ltd (Kerry Co-Op) to the taxpayer of a right to subscribe for shares in Kerry Co-Op and/or the exercise of that right by the taxpayer, did not give rise to a liability to income tax
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Arderin v Revenue [2022] IEHC 267

Tax Cases and Appeals Courts Service
2022-05-11
Judicial review regarding the issue of legitimate expectation. Case considers relief from Alcohol Products Tax (APT) when alcohol use moved from gin to production of hand sanitisers during Covid-19 pandemic
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