Tax Appeals Commission determination 42TACD2025 regarding Corporation Tax, 2025

• Administrative Decision Number: 42TACD2025
• Year: 2025
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

42TACD2025

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

2

Contents

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

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

Legislation and Guidelines .................................................................................................... 3

Submissions ......................................................................................................................... 9

Appellant ........................................................................................................................... 9

Respondent ..................................................................................................................... 10

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

Analysis .............................................................................................................................. 12

Whether this appeal relates to an appealable matter ....................................................... 12

Filing Obligations ............................................................................................................. 13

Determination ..................................................................................................................... 16

Notification .......................................................................................................................... 16

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