Sort by
Show
Tax Cases and Appeals Tax Appeals Commission
2022-06-17
Appeal against surcharges imposed by Revenue for the late filing of financial accounts in the iXBRL format on ROS, s917EA TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding a charge to corporation tax on a loan waiver from a member of the same corporate group. s76A TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding entitlement to manufacturing relief from corporation tax under s448 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2021-12-15
Interpretation of s291A involving expenditure on the acquisition of fishing capacity as an specified intangible asset
...
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
...
Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal whether the business of the Appellant consists of or includes the carrying on of a profession or the provision of professional services within the charge to tax, s441 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2021-02-10
Appeal regarding refusal for sporting tax exemption s235 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2020-12-10
Appeal relating to surcharge imposed for the late filing of financial statements via iXBRL
...
Tax Cases and Appeals Tax Appeals Commission
2020-08-05
Appeal regarding surcharge on undistributed income of service companies s441 TCA97
...
Tax Cases and Appeals Tax Appeals Commission
2020-02-08
Appeal regarding s21, s26 TCA 1997, interpreted in accordance with s96(3) TCA 1997 on charge to corporation tax in respect of rental income
...