Appeal regarding claim for young trained farmer relief in respect of acquisition of agricultural land s81AA SDCA 1999
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Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Appeal regarding relief for tuition fees paid s473A 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 dwelling house relief s86 CATCA 2003
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Appeal against a refusal by the Revenue Commissioners to allow the Appellant to register for and avail of the Covid Restrictions Support Scheme (CRSS), s484 TCA 1997; s485 TCA 1997
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Appeal against a refusal by the Revenue Commissioners to allow the Appellant to register for and 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 regarding whether the interest charged on a loan to a director, a participator in the Appellant close company, is taxable in accordance with the provisions of s438 TCA 1997
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ppeal regarding treatment of an underpayment, considerations include whether the appellant was tax resident in the State for the tax year; whether the Respondent was correct in deciding that the pension arrears that was received in 2016 was assessable in respect of the year it was earned, rather than the year in was received; whether the Respondent was entitled to offset any underpayment against the subsequent overpayment s819 TCA 1997; s112 TCA 1997
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