Appeal regarding application of EWSS and requirement that a business would experience a 30% reduction in turnover, s28B EMPI Act 2020
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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 interest relief for part-time director requirement, previous appeal involving one of 31 appellants involved in similar transactions that were previously deemed to contravene anti-avoidance rules – ruling applied as in 47TACD2019. s250 TCA 1997, s817A TCA 1997
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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 eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997; s485 TCA 1997
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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 treatment of “trading” loss rather than as a “capital” loss, s381 TCA 1997; s381C 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 the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992 (as amended)
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Appeal regarding application of the transfer of residence relief for VRT s134(1)(a) Finance Act 1992, as amended; Vehicle Registration Tax (Permanent Reliefs) Regulation 1993
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