Tax Appeals Commission determination 45TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 45TACD2025
• Year: 2025
• Date: 20 January 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