Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal against income tax liabilities where the respondent contends that there was a transfer of assets, namely share rights, from a company to its members, in accordance with the provisions of s30(3)(a) TCA 1997, s130(3)(a) TCA 1997
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Appeal regarding failure to demonstrate 30% reduction in turnover or customer orders during the relevant period, s28B Emergency Measures in the Public Interest (Covid-19) Act 2020
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Appeal regarding tax liabilities following audit of sales records s955 TCA 1997; s956 TCA 1997; s30 VATA 1972; s113 VATCA 2010
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Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignationof a registration number s119(2) VATCA 2010
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Appeal regarding tax liability on partnership profits, s1008 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 refusal to grant SARP relief refused on the basis that the submission date was outside the 90-day time limit s825C TCA 1997
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Appeal regarding VAT treatment of educational tours s59 VATCA 2010, s60 VATCA 2010, s88 VATCA 2010
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