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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