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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding claim for relief in respect of Permanent Health Insurance (PHI) made in error, where individual unable to supply documents to substantiate the claim s471(2) TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding repayment of VAT outside the four-year limitation period, s99 VATCA2010
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding repayment of tax outside the four-year limitation period, s865 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
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
2021-08-17
Appeal regarding repayment of tax outside the four-year limitation period, s865 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding artist's exemption, s195 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding application of stamp duty on a conveyance to the Appellant in relation to property of hectares of agricultural land during a period of transitional arrangements
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding tax treatment in relation to tax credits, joint assessment and the SRCOP
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding repayment of tax outside the four-year limitation period
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Tax Cases and Appeals Tax Appeals Commission
2021-07-30
Appeal regarding the business of power generation and whether connection fees should be relievable as ancillary expenditure on the provision of plant and machinery or whether the expenditure should be treated as revenue expenditure and therefore be deemed deductible, s396 TCA 1997. The determination also considered the question of legitimate expectation and the four-year limitation period
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