A large number of appeals concerning assessment to income tax by those who participated in the Liberty Syndicates – s812 TCA1997; s949U TCA 1997, s949AN TCA 1997
Appeal regarding arrears of salary taxable on the receipts basis rather than the earnings basis – s531AN TCA 1997
Appeal regarding the application of the artists’ exemption – s195 TCA 1997
Appeal regarding collection of underpaid income tax due to systems error which lead to the issuing of incorrect tax credits – s960C TCA 1997
Appeal regarding the denial of a claim to Great Britain Preferential Origin on importation of goods on the basis of incomplete statement of origins of goods in six customs declarations – Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and the Council of 9 October 2014 laying down the Union Customs Code)
Appeal by way of case stated (Determination-09TACD2020) regarding treatment of income from provision of emergency accommodation, s18 TCA 1997
Appeal concerning whether expenditure incurred on the development of an aggregated service desk and portal through which virtually or remotely accessible IT services could be availed of by customers constituted expenditure on research and development – s766 TCA 1997
Appeal regarding liability to income tax raised by the Criminal Assets Bureau (CAB) s58 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, s119 (1)(h) VATCA 2010