Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
...
Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
...
Appeal regarding deductible expenses and payments to family members by a medical locum doctor following an aspect query s112 TCA 1997; s114 TCA 1997; s117 TCA 1997
...
Appeal regarding what entity operated a business following transfer s18(1) TCA 1997, Schedule D TCA 1997
...
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
...
Appeal regarding application of the four-year statutory limitation period, s159A SDCA 1999
...
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
...
Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value
...
Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services
...
Appeal considering if a capital contribution was allowable as enhancement expenditure, whether selling fee was an allowable cost and whether the sale of rights dividends had the effect of transferring a base cost, s31 TCA 1997, s78 TCA 1997, s546A TCA, s547 TCA 1997, s548 TCA 1997, s549 TCA 1997, s557 TCA 1997
...