Sort by
Show
Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal regarding application of retirement relief s598 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-12-15
Appeal regarding date of disposal for CGT purposes, s542 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-10-28
Appeal regarding ownership of property disposed of at a loss and the date of disposal for the purposes of determining the entitlement to offset the loss against gains, s546(5) TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-09-15
Appeal regarding entitlement to relief on disposal of farmland under the terms of a Compulsory Purchase Order (CPO), s536(1) TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-06-17
Appeal regarding CGT liability where appellant was divested of her beneficial interest in the property s1031 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Application of 4-year time limit to the forming of an opinion under s811 where a return contains a full and true disclosure of all material facts, whether taking professional advice constitutes reasonable care in the delivery of a tax return and operation of general anti-avoidance rule to a transaction involving the interaction of CGT rules on options and connected parties. s31, s549, s811 and s955 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding expenses claimed as incidental costs as per s552(2) TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-02-14
Appeal regarding relief from capital gains tax on the disposal of a principal private residence s604 TCA 1997; s552 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2021-12-15
Appeal regarding notice of assessment to CGT following disposal of shares from a Maltese tax resident company incorporated in Cyprus; s590 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2021-11-15
Appeal regarding repayment of tax outside the four-year limitation period
...