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

Administrative Decision Number66TACD2024
Year2024
Date28 March 2024
Subject MatterCT & DWT
RespondentThe 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
3
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 to Notices of Amended 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 raised by the Revenue Commissioners (“the
Respondent”). The Commissioner sets out in a table hereunder the liabilities1 at issue for
each year:
Notices of Amended Assessment to Corporation Tax
Assessable period Additional Tax Due Date of Assessment
01/01/2010 - 31/12/2010 €505,000 16/05/2015
01/01/2011 - 31/12/2011 €312,500 01/07/2015
01/01/2012 - 31/12/2012 €263,312 22/12/2017
01/01/2013 - 31/12/2013 €375,000 31/12/2018
01/01/2014 - 31/12/2014 €317,968 31/12/2018
Notices of Assessment to DWT
Assessable period Additional Tax Due Date of Assessment
01/01/2012 31/12/2012 €505,005 22/12/2017
01/01/2013 31/12/2013 €404,000 31/12/2018
01/01/2014 31/12/2014 €708,750 31/12/2018
2. For the purposes of ensuring clarity, it is important to state that the Respondent had also
raised Notices of Estimation of Amounts Due in relation to PAYE/PRSI/USC (“PREM”),
1 Index to Revenue Book of Documentatio n, page 80

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