Tax Appeals Commission determination 47TACD2026 regarding Income Tax, 2026

• Administrative Decision Number: 47TACD2026
• Year: 2026
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

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AN COIMISIÚN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

47TACD2026

Appellant

and

The Revenue Commissioners

Respondent

Determination

1

Table of Contents

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

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

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

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

Appellant’s submissions ....................................................................................................7

Respondent’s submissions.............................................................................................. 10

Material Facts ..................................................................................................................... 10

Analysis ..............................................................................................................................12

Burden of proof................................................................................................................12

Section 865 TCA 1997 .................................................................................................... 12

Jurisdiction of an Appeal Commissioner..................................... ............................. ........ 14

Conclusion.......................................................................................................................... 15

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

Notification.......................................................................................................................... 15

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

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