Appeal regarding services (psychotherapy and counselling services) and liability to VAT at reduced rate of 13.5%, Sch3 VATCA 2010
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Appeal regarding liability to VAT of activities (acupuncture, chiropracture and psychological services) under domestic legislation, Sch1 VATCA 2010 and reduced VAT as per Sch3 VATCA 2010. Whether failure to exempt activities under domestic legislation contrary to Council Directive 2006/112/EC and/or in breach of the principle of fiscal neutrality. Council Directive 2006/112/EC ;Sch1 VATCA 2010; Sch3 VATCA 2010
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Appeal regarding artist's exemption, s195 TCA 1997
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Appeal regarding credit for tax deducted by the Company from the Appellant’s emoluments as per s997A TCA 1997
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Appeal regarding repayment in the context of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding amendment of tax assessments (made pre-2013) to correct a factual mistake in the context of the four-year statutory limitation period, s955 TCA 1997; s959AA TCA 1997
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Appeal regarding artist's exemption (journal/workbook), s195 TCA 1997
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Supreme Court (SC) rejected HMRC's appeal and determined that accounting debits which arose in the accounts of the taxpayer companies as a result of the grant of share options in the ultimate holding company were deductible in computing the trading profits
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Appeal regarding calculation of VRT based on the nitrogen oxide emissions levy s132 Finance Act 1992 (as amended); s50 Finance Act 2019
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Appeal regarding transfer of residence relief in the context of VRT s143(1)(a) of the Finance Act, 1992 as amended; Statutory Instrument 59/1993 (Vehicle Registration Tax (Permanent Reliefs) Regulations 1993)
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