Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations (Irish Tax Review 2020 Issue 1)
As part of the introduction of PAYE Modernisation, Finance Act 2017 amended … “the income tax under Schedule E to be charged for the year of assessment 2018 and subsequent years of assessment in respect of emoluments to which Chapter 4 of Part 42 applies or is applied shall be computed on the amount of the emoluments paid to the person in the year of assessment [emphasis added].”...The Commissioner held that s112(3) is clear that income tax applies on the emoluments paid in
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