Tax Appeals Commission determination 03TACD2026 regarding Income Tax, 2026

• Administrative Decision Number: 03TACD2026
• Year: 2026
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

1

AN COIMISIÚN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) by

(“the Appellant”) against decisions of the Revenue Commissioners (“the Respondent”) to

refuse claims for repayment of income tax for the tax years 2019 and 2020, on the ground

that the claims were made outside the statutory timeframe.

2. The Commission notified the Appellant and the Respondent that the Appeal

Commissioner (“the Commissioner”) intended to adjudicate on this appeal without a

hearing and informed the parties that they could request a hearing within 21 days of that

notification. Neither of the parties did so. Accordingly, this appeal is adjudicated without

a hearing, in accordance with section 949U of the Taxes Consolidation Act, 1997, as

amended (“the TCA 1997”).

3. When notifying the parties that the Commissioner intended to adjudicate on this appeal

without a hearing, the parties were also afforded an opportunity to provide any further

documentation. Neither party submitted any additional documentation.

03TACD2026