Tax Appeals Commission determination 24TACD2026 regarding PAYE, 2026

• Administrative Decision Number: 24TACD2026
• Year: 2026
• Subject Matter: PAYE
• Respondent: THE REVENUE COMMISSIONERS

1

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

24TACD2026

2

Contents

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

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

Legislation and Guidelines .................................................................................................... 5

Submissions ....................................................................................................................... 11

Appellant’s submissions .................................................................................................. 11

Respondent’s submissions .............................................................................................. 11

Material Facts ..................................................................................................................... 12

Analysis .............................................................................................................................. 14

Determination ..................................................................................................................... 15

Notification .......................................................................................................................... 16

Appeal ................................................................................................................................ 16