Annual report of the Tax Appeals Commission
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Appeal regarding relief claimed for health expenses that did not match receipts supplied by the Appellant and a spouse s469 TCA 1997
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Appeal relating to the availability of relief from VRT ‘transfer of residence relief’ in accordance with s134(1)(a) of Finance Act 1992
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Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Appeal regarding income tax liability on benefit payments from a non-approved South African policy s125 TCA 1997; s471 TCA 1997; s730 TCA 1997
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Appeal regarding assessment to tax raised by CAB, s922 TCA 1997; s959AC TCA 1997; Part 41A TCA 1997
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Appeal regarding liability to pay mineral oil tax on hydrocarbon oil in the form of unmarked diesel, s95 Finance Act 1999
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Appeal regarding treatment of expenses incurred during a potential change in ownership as expenses of management, s83 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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