Tax Appeals Commission determination 40TACD2026 regarding Income Tax & USC, 2026

• Administrative Decision Number: 40TACD2026
• Year: 2026
• Subject Matter: Income Tax & USC
• Respondent: The Revenue Commissioners

AN COIMISIÚN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

40TACD2026

Appellant

and

The Revenue Commissioners

Respondent

Determination

1

Contents

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

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

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

Submissions .........................................................................................................................8

Appellant’s submissions ....................................................................................................8

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

Material Facts ..................................................................................................................... 13

Analysis ..............................................................................................................................16

Burden of proof in tax appeals......................................................................................... 16

Charge to income tax ...................................................................................................... 16

Charge to USC................................................................................................................ 17

No discretion available within the income tax and USC charging provisions.................... 18

Credits for income tax and USC deducted at source via PAYE ....................................... 19

Jurisdiction of the Appeal Commissioner......................................................................... 20

Conclusions..................................................................................................................... 21

Determination .....................................................................................................................22

Notification.......................................................................................................................... 22

Appeal ................................................................................................................................ 22

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