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Determination-147TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-11-03
Appeal that included a preliminary issue regarding the validity of a time-limit for a ground of appeal. The substantive issue was whether the Appellant was entitled to deduct, in the calculation of his CGT liability, an amount in respect of the options granted to him on the acquisition of the leases or at such later stage when he was displaced from the leased lands s949I TCA 1997; s552 TCA 1997; s536 TCA 1997
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Determination-148TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-11-03
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Determination-149TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-11-03
Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
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Determination-150TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-11-03
Appeal regarding the interpretation “excepted bags” when applying the single-use plastic bag levy s2 Waste Management Act 1996; s72 Waste Management Act 1996; Article 3(1) Waste Management (Environmental Levy) (Plastic Bags) Regulations 2001 (S.I. 605/2001)
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Determination-142TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Determination-143TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal regarding the application of the Special Assignee Relief Programme. s825C TCA 1997
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Determination-144TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal against a decision of the Revenue Commissioners that the Appellant is not entitled to Owner-Occupier Relief, as the work on the property was carried out more than 10 years ago. s372AL TCA 1997, s372AR TCA 1997, s865 TCA 1997
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Determination-145TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignment of a registration number. s2 VATCA 2010, s5 VATCA 2010, s10 VATCA 2010, s65 VATCA 2010
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Determination-138TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-18
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Determination-139TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-18
Appeal regarding claim for Young Trained Farmers relief that was filed outside the statutory four-year time period, s81AA SDCA 1999, s159A SDCA 1999
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