Tax Appeals Commission determination 42TACD2025 regarding Corporation Tax, 2025

• Administrative Decision Number: 42TACD2025
• Year: 2025
• Date: 16 January 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