Tax Appeals Commission determination 66TACD2024 regarding CT & DWT, 2024

• Administrative Decision Number: 66TACD2024
• Year: 2024
• Date: 28 March 2024
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

66TACD2024

2

Table of Contents

Introduction...........................................................................................................................3

Background...........................................................................................................................4

Legislation and Guidelines....................................................................................................9

Submissions.......................................................................................................................12

Appellant’s evidence........................................................................................................12

Appellant’s submissions..................................................................................................16

Respondent’s submissions..............................................................................................18

Material Facts.....................................................................................................................19

Analysis..............................................................................................................................22

Sequence of events............................................................................................................24

Jurisdiction of an Appeals Commissioner............................................................................32

Grounds of Appeal..............................................................................................................33

Statutory Interpretation........................................................................................................35

Section 436A TCA 1997......................................................................................................40

“Settlement" – requirement 1 at issue..............................................................................40

“Relevant Settlement” – requirement 4 at issue...............................................................44

Conclusion..........................................................................................................................47

Determination.....................................................................................................................48

Notification..........................................................................................................................48

Appeal................................................................................................................................49

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Introduction

1.This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in

accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the

TCA 1997”)brought on behalf of (“the Appellant”) in

relation toNoticesofAmended Assessment to Corporation Tax for the years 2010, 2011,

2012, 2013 and 2014 and Notices of Assessment to Divided Withholding Tax (“DWT”) for

the years 2012, 2013 and 2014 raisedby the Revenue Commissioners (“the

Respondent”). The Commissioner sets out in a table hereunder the liabilities1at issue for

each year:

Notices of Amended Assessment to Corporation Tax

Assessable period Additional Tax DueDate of Assessment

01/01/2010 - 31/12/2010€505,00016/05/2015

01/01/2011 - 31/12/2011€312,50001/07/2015

01/01/2012 - 31/12/2012€263,31222/12/2017

01/01/2013 - 31/12/2013€375,00031/12/2018

01/01/2014 - 31/12/2014€317,96831/12/2018

Notices of Assessment to DWT

Assessable periodAdditional Tax DueDate of Assessment

01/01/2012 – 31/12/2012€505,00522/12/2017

01/01/2013 – 31/12/2013€404,00031/12/2018

01/01/2014 – 31/12/2014€708,75031/12/2018

2.For the purposes of ensuring clarity, it is important to statethat the Respondent had also

raisedNotices ofEstimation of Amounts Due in relation toPAYE/PRSI/USC(“PREM”),

1Index to Revenue Book of Documentation, page 80