Tax Appeals Commission determination 192TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 192TACD2025
• Year: 2025
• Date: 03 June 2025
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

192TACD2025

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

2

Contents

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

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

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

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

Appellant’s Evidence ......................................................................................................... 7

Submissions ......................................................................................................................... 8

Appellant ........................................................................................................................... 8

Respondent ....................................................................................................................... 8

Material Facts ....................................................................................................................... 9

Analysis .............................................................................................................................. 10

Joint Assessment ............................................................................................................ 11

Living Together ................................................................................................................ 11

Tax Residence ................................................................................................................ 11

Conclusion .......................................................................................................................... 15

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

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

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