Tax Appeals Commission determination 122TACD2024 regarding Artist Exemption, 2024

• Administrative Decision Number: 122TACD2024
• Year: 2024
• Date: 04 July 2024
• Subject Matter: Artist Exemption
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

122TACD2024

2

Contents

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

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

Legislation and Guidelines .................................................................................................... 4

Submissions ......................................................................................................................... 4

Appellant’s submissions .................................................................................................... 4

Respondent’s submissions ................................................................................................ 6

Material Facts ....................................................................................................................... 7

Analysis ................................................................................................................................ 8

Determination ..................................................................................................................... 11

Notification .......................................................................................................................... 12

Appeal ................................................................................................................................ 12

Appendix I ........................................................................................................................... 13

Appendix II .......................................................................................................................... 19