Tax Appeals Commission determination 01TACD2026 regarding PAYE, 2026

• Administrative Decision Number: 01TACD2026
• Year: 2026
• Subject Matter: PAYE
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

01TACD2026

2

Contents

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

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

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

Evidence ............................................................................................................................... 5

Appellant’s Solicitor ........................................................................................................... 5

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

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

Appellant’s Submissions .................................................................................................... 7

Respondent’s Submissions ............................................................................................... 8

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

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

Burden of Proof ............................................................................................................... 10

Statutory Interpretation .................................................................................................... 11

Section 201(2)(a) TCA 1997 ............................................................................................ 13

The Payment ................................................................................................................... 16

Conclusion .......................................................................................................................... 23

Determination ..................................................................................................................... 23

Notification .......................................................................................................................... 24

Appeal ................................................................................................................................ 24