Appeal regarding jurisdiction of the Commission and Circuit Court when hearing appeals against assessments to income tax
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Appeal regarding whether sums lodged to the Appellants’ bank accounts constituted gifts for CAT purposes, or were instead held by the Appellants on trust, s3 CATCA 2003
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Appeal regarding whether provision of living accommodation by an employer is chargeable to income tax as a benefit-in-kind s118 TCA 1997
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Appeal regarding income tax assessment and entitlement to private residence relief
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Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Corporation tax – Taxation of associated companies – National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained
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Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees
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Appeal regarding joint assessment following seperation, s1017 TCA1997
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Appeal regarding joint assessment following separation, s1017 TCA1997
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Appeal regarding joint assessment following separation, s1017 TCA1997
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Appeal regarding liability to CGT on disposal of property
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