Tax Appeals Commission determination 119TACD2024 regarding Corporation Tax, 2024

• Administrative Decision Number: 119TACD2024
• Year: 2024
• Date: 01 July 2024
• Subject Matter: Corporation Tax
• Respondent: THE REVENUE COMMISSIONERS

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

119TACD2024

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

2

Table of Contents

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

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

Legislation and Guidelines .................................................................................................... 5

Submissions ......................................................................................................................... 7

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

Respondent ..................................................................................................................... 10

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

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

Determination 08TACD2019 ............................................................................................ 22

Schedule 24 of the TCA 1997 and its relevance to interpreting the meaning of Section

81(2) ................................................................................................................................ 24

Interpreting the wording of section 81(2) of the TCA 1997 ............................................... 25

Finance Act 2019 ............................................................................................................ 29

Determination ..................................................................................................................... 29

Notification .......................................................................................................................... 30

Appeal ................................................................................................................................ 30