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Tax Cases and Appeals Tax Appeals Commission
ppeal regarding treatment of an underpayment, considerations include whether the appellant was tax resident in the State for the tax year; whether the Respondent was correct in deciding that the pension arrears that was received in 2016 was assessable in respect of the year it was earned, rather than the year in was received; whether the Respondent was entitled to offset any underpayment against the subsequent overpayment s819 TCA 1997; s112 TCA 1997