Tax Appeals Commission determination 19TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 19TACD2025
• Year: 2025
• Date: 12 November 2024
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

19TACD2025

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

2

Contents

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

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

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

Submissions ......................................................................................................................... 9

The Appellant’s submissions ............................................................................................. 9

The Respondent’s submissions ....................................................................................... 10

Material Facts ..................................................................................................................... 13

Analysis .............................................................................................................................. 14

Determination ..................................................................................................................... 17

Notification .......................................................................................................................... 18

Appeal ................................................................................................................................ 18