Whether the social welfare benefits under the Social Welfare Consolidation Act 2005 can accrue to a person who makes the relevant statutory contributions, but who does not have a work permit or permission to be in the State – (Consequential impact on entitlement to refund of PRSI contributions)
Whether a series of licence agreements in the course of its business constructing a housing development were effective to create either a letting of immovable goods, or to constitute a surrender of possession of dwelling houses for the purposes of VATA such that each license agreement constituted a “self-supply”. s25 VATCA 2010
Whether transcript of TAC hearing should be part of the case stated
Case stated pursuant to s949AQ TCA 1997, 88TACD2020
Challenge on a decision of the Tax Appeals Commission in 176TACD2020 that appellant was a “relevant individual” as defined in s531AA TCA 1997 and was hence subject to the domicile levy
Unsuccessful application to amend case stated grounds (alleged conduct of Revenue audit)
An appeal by way of Case Stated [68TACD2020] concerning Revenue’s refusal to allow, pursuant to s59 VATCA 2010, to set-off against a VAT bill, the VAT of €451,770 paid on the purchase of fuel from various
Whether the release of clamps by NCPS constitutes the supply of a service subject to VAT, so that VAT is chargeable on the clamp release fees. Article 2(1)(a) of the Council Directive 2006/112/EC; s3 VATCA 2010
Challenge on a decision of the Tax Appeals Commission in 67TACD2020 that the appellant could not avail of sub-sale relief under s46(1) SDCA 1999 in relation to its purchase of a property
Case stated pursuant to s949AQ TCA 1997, Determination-56TACD2019