Tax Appeals Commission determination 43TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 43TACD2025
• Year: 2025
• Date: 16 January 2025
• Respondent: REVENUE COMMISSIONERS

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

43TACD2025

2

Contents

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

Background ........................................................................................................................... 4

Legislation and Guidelines .................................................................................................... 6

Evidence ............................................................................................................................... 7

Submissions .......................................................................................................................11

Appellant .........................................................................................................................11

Respondent .....................................................................................................................13

Material Facts .....................................................................................................................14

Analysis ..............................................................................................................................16

Burden of proof................................................................................................................16

Substantive issues...........................................................................................................19

Determination .....................................................................................................................22

Notification ..........................................................................................................................23

Appeal ................................................................................................................................23