Appeal regarding artist's exemption, s195 TCA 1997 (text of determination in Irish)
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Appeals, are pursuant to s997A(8) TCA 1997 against a decision to deny a credit for the income tax deducted from emoluments but not remitted to the Respondent by a company in which the Appellants held a material interest
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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 non-exempt gift within five years prior to death and exemption from CAT, s79 CATCA 2003
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Appeal regarding refusal for sporting tax exemption s235 TCA 1997
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Appeal regarding jurisdiction of the Commission and Circuit Court when hearing appeals against assessments to income tax
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Appeal regarding whether sums lodged to the Appellants’ bank accounts constituted gifts for CAT purposes, or were instead held by the Appellants on trust, s3 CATCA 2003
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Appeal regarding whether provision of living accommodation by an employer is chargeable to income tax as a benefit-in-kind s118 TCA 1997
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Appeal regarding income tax assessment and entitlement to private residence relief
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Appeal regarding joint assessment following seperation, s1017 TCA1997
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