Help Clear search
426 results (download list)
Sort by
Show

The Revenue Commissioners v Tobin [2024] IEHC 196

Tax Cases and Appeals Courts Service
2024-04-19
Appeal by way of case stated regarding TAC determination (60TACD2023), regarding the tax treatment of Single Payment Scheme payments paid by the Department of Agriculture, Food and Marine to an incorporated farm and the application of the four-year statutory limitation period, s955 TCA 1997
...

John McMahon v The Revenue Commissioners [2024] IEHC 85

Tax Cases and Appeals Courts Service
2024-02-16
Appeal by way of case stated regarding TAC determination (185TACD2020), concerning two assessments to CGT received by the appellant from a non-resident discretionary trust, s590 TCA 1997; s579A TCA1997
...

Michael Maloney v The Revenue Commissioners [2023] IEHC 555

Tax Cases and Appeals Courts Service
2023-10-16
Appeal by way of case stated from a determination of the Tax Appeal Commissioner (27TACD2021) to the effect that the exercise of a put option by a group of investors was chargeable to tax stamp duty under s31A SDCA 1999
...