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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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Determination-140TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-18
Appeal regarding expenses incurred in exercising share options and selling the shares are expenses of employment and application of the four-year statutory limitation period, s114 TCA 1997; s128 TCA 1997; s959A TCA 1997; s865 TCA 1997
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Determination-141TACD2023

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-131TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-06
Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
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Determination-132TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-06
Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997 s485 TCA 1997
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Determination-133TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-06
Appeal regarding deductible expenses and payments to family members by a medical locum doctor following an aspect query s112 TCA 1997; s114 TCA 1997; s117 TCA 1997
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Determination-134TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-06
Appeal regarding what entity operated a business following transfer s18(1) TCA 1997, Schedule D TCA 1997
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Determination-135TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-06
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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