Tax Appeals Commission determination 45TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 45TACD2025
• Year: 2025
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

45TACD2025

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

2

Contents

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

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

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

Evidence ............................................................................................................................... 6

- The Appellant: ......................................................................................... 6

Submissions ......................................................................................................................... 6

The Appellant’s submissions: ............................................................................................ 6

The Respondent’s submissions: ........................................................................................ 7

Material Facts ..................................................................................................................... 11

Determination ..................................................................................................................... 15

Notification .......................................................................................................................... 15

Appeal ................................................................................................................................ 16