Appeal regarding discrepancy in reported income, s886 TCA 1997
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Appeal regarding assessment to income tax where the return had been filed but the tax not paid s959AH(1) TCA 1997
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Appeal regarding VAT deduction on Intra-Community purchase of rally cars as stock-in-trade, commencement of the trade of purchase and sale of rally cars, charge to BIK in relation to thea Appellant’s use of the rally cars and computation of the amount chargeable to BIK where the rally cars are for the Appellant’s own personal use, s60 VATCA 2020; s118 TCA 1997, s119 TCA 1997
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Appeal regarding assessment to VAT and income tax following circumstances that during the periods under appeal which led to exceptional stock losses, over and above the normal trading waste
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Appeal regarding Case I income, s959AA TCA1997 and s886 TCA1997
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