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Tax Cases and Appeals Courts Service
2022-05-11
Judicial review regarding the issue of legitimate expectation. Case considers relief from Alcohol Products Tax (APT) when alcohol use moved from gin to production of hand sanitisers during Covid-19 pandemic
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding an exemption from VRT arising from transfer of normal residence. s134 Finance Act 1992
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding repayment in the context of the four-year statutory limitation period, s865 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding CAT in context of the valuation date s30 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal against a PAYE/USC Balancing Statements (P21). s1016 and s1017 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding claim that rent paid was an expense that resulted in no liability in respect of non-PAYE income and also a separate payment was made consequent to the termination of employment s192A TCA 1997; s959AH TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding a loan waiver and a taxable receipt for corporation tax purposes, s76A TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding entitlement to trading deductions relating to children’s wages, mileage and subsistence, payments to non-PAYE workers, a loan from a family member, hire purchase charges, peer to peer interest on loans, bank loan interest, bank charges and wages paid to spouse. The Appellant also claimed certain capital allowances and industrial buildings allowance. Part 41A TCA 1997; s268(1) TCA 1997; s81 TCA 1997; s886 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2022-04-28
Appeal regarding VRT chargeable in respect of CO2 emissions. s130-s144A Finance Act 1992
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