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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding tax treatment of liabilities, costs and expenses of the deceased (including disclaimer amount and the funeral, legal and testamentary expenses of the deceased) and if should be divided pro rata between the agricultural and non-agricultural assets. s12 CATCA 2003; s28 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding applicable valuation date for the purposes of CAT on an inheritance s30 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-14
Appeal regarding a claim of agricultural relief in respect of gifts of agricultural property and where non-agricultural property comprising residential property was received on the same valuation date, s89 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2021-11-15
Appeal regarding business property and qualification for business relief s92 CATCA 2003; s93(3), CATCA 2003; s100(2) CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2021-02-15
Appeal regarding non-exempt gift within five years prior to death and exemption from CAT, s79 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2020-08-21
Appeal regarding dwelling house exemption - s86 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2019-09-12
Appeal regarding assessment pursuant to s67 of CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2018-12-21
Appeal regarding CAT exemption as per s79 CATCA2003 and time limits in s49 CATCA2003
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