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Tax Cases and Appeals Tax Appeals Commission
2021-01-08
Appeal regarding charge to tax, provisions for remote hearings and authority to conduct tax appeals by way of remote hearing
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Tax Cases and Appeals Tax Appeals Commission
2021-01-08
Appeal regarding, having obtained relief in respect of maintenance payments in error, the Appellant disputes Revenue’s right to seek repayment of the relief s1025 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-01-08
Appeal regarding VAT refund on the purchase of a van for use in the Appellants’ farm partnership trade
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Tax Cases and Appeals Tax Appeals Commission
2021-01-08
Appeal regarding refusal to grant tax relief in respect of a once-off pension contribution (AVC)
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Tax Cases and Appeals Crown Copyright
2020-12-23
Entrepreneurs’ relief – “personal company” – whether a 10% cumulative preferential dividend which is compounded for unpaid dividends is a dividend “at a fixed rate” – no, therefore shares carrying such rights are ordinary share capital – appeal dismissed
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Tax Cases and Appeals Crown Copyright
2020-12-11
Whether the UK legislation in relation to intra-group disposals is compliant with EU law – the applicable freedoms, whether or not the provisions in question restrict a freedom – whether or not any restriction can be justified – proportionality of restrictions – conforming interpretation and disapplication – consideration of movements of capital – whether to refer questions of EU law to the Court of Justice of the European Union
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Tax Cases and Appeals Tax Appeals Commission
2020-12-10
Appeal regarding assessment to CGT in relation to a non-resident discretionary trust, outside in the context of the four-year statutory limitation period
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Tax Cases and Appeals Irish Tax Institute
2020-12-10
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2020-12-10
Appeal regarding the mandatory electronic filing and payment of tax
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