Tax Appeals Commission determination 29TACD2025 regarding Artist Exemption, 2025

• Administrative Decision Number: 29TACD2025
• Year: 2025
• Date: 10 December 2024
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

29TACD2025

2

Table of Contents

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

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

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

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

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

Respondent’s submissions ................................................................................................ 5

Material Facts ....................................................................................................................... 6

Analysis ................................................................................................................................ 7

Paragraph 7 of the guidelines ............................................................................................ 8

Biography .......................................................................................................................... 9

Autobiography ................................................................................................................. 10

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

Notification .......................................................................................................................... 11

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

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

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