Tax Appeals Commission determination 78TACD2024 regarding Income Tax, 2024

• Administrative Decision Number: 78TACD2024
• Year: 2024
• Date: 26 April 2024
• Respondent: THE CRIMINAL ASSETS BUREAU

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

THE CRIMINAL ASSETS BUREAU

Respondent

Determination

78TACD2024

2

Contents

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

Background...........................................................................................................................3

Documentation Presented to the Commission......................................................................4

Preliminary Issues.................................................................................................................7

Appellant...........................................................................................................................7

Respondent....................................................................................................................... 8

Analysis - Preliminary Issues................................................................................................9

Ruling on Preliminary Issues...............................................................................................10

Legislation...........................................................................................................................10

Submissions – Substantive Matter......................................................................................18

Appellant.........................................................................................................................18

Respondent.....................................................................................................................20

Material Facts.....................................................................................................................23

Analysis..............................................................................................................................24

Determination.....................................................................................................................27

Appeal................................................................................................................................27