Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal considering if a capital contribution was allowable as enhancement expenditure, whether selling fee was an allowable cost and whether the sale of rights dividends had the effect of transferring a base cost, s31 TCA 1997, s78 TCA 1997, s546A TCA, s547 TCA 1997, s548 TCA 1997, s549 TCA 1997, s557 TCA 1997
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Appeal regarding imposition of customs and VAT on import of a “collector’s item” truck, as defined by EU law. Chapter 97 of Annex I to Council Regulation (EEC) 2658/87
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Appeal regarding operation of margin scheme where invoices were not correctly labelled as margin scheme, s87 VATCA 2010, S.I. 639/2010 and Articles 312 to 325 EC Directive 2006/112/EC
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Appeal regarding assessment to domicile levy on world-wide income and total income before the deduction of capital allowances on rental income s531AA 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 amount of chargeable gains accruing to a company on disposal of a property, s561 TCA 1997
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Appeal regarding treatment of foreign royalty withholding tax (RWHT) as a deductible expense, s81 TCA 1997, s77 TCA 1997, s826 TCA 1997, Schedule 24 TCA 1997
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Appeal regarding application of the 0% rate of RCT s530E TCA 1997, s530G TCA 1997
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