Tax Appeals Commission determination 15TACD2026 regarding VAT, 2026

• Administrative Decision Number: 15TACD2026
• Year: 2026
• Subject Matter: VAT
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

15TACD2026

2

Contents

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

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

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

Evidence ............................................................................................................................. 12

– Secretary of the Appellant ................................................................ 12

Mr James Power – officer of the Respondent .................................................................. 14

Submissions ....................................................................................................................... 16

Appellant ......................................................................................................................... 16

Respondent ..................................................................................................................... 17

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

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

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

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

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