Tax Appeals Commission determination 69TACD2021 regarding PAYE/USC, 2021

Administrative Decision Number69TACD2021
Date01 February 2021
Subject MatterPAYE/USC
RespondentREVENUE COMMISSIONERS
BETWEEN/
APPELLANT
AND
REVENUE COMMISSIONERS
DETERMINATION
69TACD2021
Appellant
Respondent
Introduction
1. This is an appeal against a refusal by the Respondent to treat arrears benefits paid
by to the Appellant on 1 February 2018, as taxable in 2015, 2016 and
2017.
2. Following a finding by the Financial Services and Pensions Ombudsman,
paid a claim from December 2012 to June 2014 and from July 2014 to 28 November
2017. The payment was made on 1 February 2018. The payment was taxed under
the PAYE system.
3. This case is adjudicated without a hearing in accordance with the provisions of
Section 949U Taxes Consolidation Act (‘TCA’) 1997 by agreement with the parties.
Background
4. The Respondent by way of a “PAYE/USC End of Year Statement (P21) for the tax
year 2018” (treated as if it were an assessment to tax raised on the Appellant), dated
28 March 2019, included as income an amount of €97,314.00, from
Assurance paid in respect of the above claim.

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