Tax Appeals Commission determination 35TACD2024 regarding Income Tax, 2024

• Administrative Decision Number: 35TACD2024
• Year: 2024
• Date: 19 December 2023
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

35TACD2024

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter “the Commission”) as

an appeal against a refusal of the Revenue Commissioners (hereinafter “the Respondent”)

to allow claims for repayment of tax pursuant to section 865 of the Taxes Consolidation

Act, 1997 (hereinafter “TCA 1997”).

2. In accordance with the provisions of section 949U TCA 1997, this appeal is determined

without a hearing. Both parties agreed to this adjudication format in accordance with

section 949U TCA 1997.

Background

3. The Appellant who is the executor of her late husband’s will filed income tax returns for

the tax years 2016, 2017 and 2018 on behalf of his Estate in July 2023. Based on the

figures included on those submitted returns, refunds of tax in the sums of €587.78 for 2016,

€518.89 for 2017 and €506.61 for 2018 arose.

4. On 7th July 2023, the Respondent issued the Appellant with three separate documents

entitled “Late Claim for Repayment of Tax”. These documents advised the Appellant that