Tax Appeals Commission determination 31TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 31TACD2025
• Year: 2025
• Date: 02 January 2025
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

31TACD2025

2

Contents

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

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

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

Submissions ......................................................................................................................... 8

Appellant’s submissions .................................................................................................... 8

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

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

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

Section 436A TCA 1997 .................................................................................................. 15

Section 865 TCA 1997 .................................................................................................... 18

Determination ..................................................................................................................... 20

Notification .......................................................................................................................... 20

Appeal ................................................................................................................................ 20