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Corcoran v Revenue [2022] IEHC 199

Tax Cases and Appeals Courts Service
2022-04-05
Appeal by the Revenue Commissioners by way of case stated against an ex tempore determination of the Tax Appeal Commissioner of 14 December, 2015. Case regarding liability to domicile levy and issue of “world-wide income” in particular whether wear and tear allowances of the respondents’ hotel trade are deductible in computing “world-wide income” for the purposes of the domicile levy. s531 AA TCA 1997; s284 TCA 1997
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Determination-27TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding entitlement to manufacturing relief from corporation tax under s448 TCA 1997
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Determination-28TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Determination relating to certain preliminary issues advanced for the first time at the hearing of the two separate appellants. Preliminary ruling on the issue of double assessment and alternative assessment. s959F TCA 1997
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Determination-29TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding the relevant date for the purposes of the “material interest” test for the purposes of s997A TCA 1997
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Determination-30TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding expenses claimed as incidental costs as per s552(2) TCA 1997
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Determination-31TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding repayment in the context of the four-year statutory limitation period, s865 TCA 1997
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Determination-32TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding services (psychotherapy and counselling services) and liability to VAT at reduced rate of 13.5%, Sch3 VATCA 2010
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Determination-33TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding VAT exempt activities under domestic legislation, Sch1 VATCA 2010 and reduced VAT as per Sch3 VATCA 2010. Consideration in context of provisions of Council Directive 2006/112/EC and/or in breach of the principle of fiscal neutrality
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Determination-34TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding artist's exemption, s195 TCA 1997
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Determination-35TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding credit for tax deducted by the Company from the Appellant’s emoluments as per s997A TCA 1997
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