Tax Appeals Commission determination 196TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 196TACD2025
• Year: 2025
• Date: 26 June 2025
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

196TACD2025

2

Contents

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

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

Legislation ............................................................................................................................. 4

Evidence ............................................................................................................................... 4

– the Appellant ....................................................................................... 4

Submissions ......................................................................................................................... 7

Appellant ........................................................................................................................... 7

Respondent ....................................................................................................................... 9

Material Facts ..................................................................................................................... 10

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

Whether the Appellant was engaged in trade .................................................................. 13

Whether amended assessments were out of time ........................................................... 20

Determination ..................................................................................................................... 21

Notification .......................................................................................................................... 21

Appeal ................................................................................................................................ 21