Tax Appeals Commission determination 04TACD2026 regarding Income Tax, 2026

• Administrative Decision Number: 04TACD2026
• Year: 2026
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

04TACD2026

2

Contents

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

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

Legislation ............................................................................................................................. 9

Evidence ............................................................................................................................. 11

............................................................................................................. 11

Submissions ....................................................................................................................... 13

Appellant ......................................................................................................................... 13

Respondent ..................................................................................................................... 16

Material Facts ..................................................................................................................... 18

Analysis .............................................................................................................................. 20

Whether Appellant is precluded by section 949I(6) from seeking to claim additional

expenses/deductions ....................................................................................................... 20

Whether Appellant established his entitlement to additional

expenses/deductions/allowances .................................................................................... 24

Conclusion ...................................................................................................................... 26

Determination ..................................................................................................................... 27

Notification .......................................................................................................................... 28

Appeal ................................................................................................................................ 28