ppeal whether the transfer of rights attaching to a class of shares to another class of shares was chargeable to income tax as a distribution, s130 TCA1997
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Appeal concerning whether food delivery drivers engaged are in receipt of emoluments from an employment within the meaning of s112 TCA1997, or whether delivery drivers are self-employed persons chargeable to tax under Case I Schedule D in respect of income of a trade
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Appeal concerning the valuation of a vehicle for the purposes of ascertaining the open market selling price (OMSP) in respect of the calculation of VRT
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Appeal relating to s997A TCA1997, credit in respect of tax deducted from emoluments of certain directors
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Appeal relates to a claim for repayment of tax in accordance with s99(4) of the VATCA2010
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Appeal regarding s119(1)(h) VATCA2010, against a refusal to refund the VAT in respect of a deduction for tax paid on the purchase of goods that was included in the return for the VAT period November/December 2008 against the Appellant’s VAT liability for the earlier period July/August 2008 on the grounds that the Appellant’s application for an offset was made on 22nd May 2013 and therefore outside of the 4-year time limit to which the claim relates as prescribed by s99(4) VATCA2010
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Appeal concerning with the denial of claim for relief from CGT pursuant to s604 TCA1997
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Appeal relating to travel and subsistence expenses in the performance of duties as prescribed by s114 TCA1997
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The Tax Appeals Commission (TAC) Guidelines for Appellants, covering a range of topics including, what can/cannot be appealed, completing a Notice of Appeal and Statement of Cases, procedural aspects of appeals and information on the TAC’s approach to “simple” and “complex” appeals
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Second annual report of the Tax Appeals Commission including overview of a full year’s operations in the Commission
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