Tax Appeals Commission determination 67TACD2022 regarding Income Tax - PAYE, 2022

• Administrative Decision Number: 67TACD2022
• Year: 2022
• Date: 27 April 2022
• Subject Matter: Income Tax - PAYE
• Respondent: REVENUE COMMISSIONERS

1

67TACD2022

Between

Appellant

-and-

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) of an amended

assessment of the Revenue Commissioners (“the Respondent”) of 17 August 2017

regarding the Appellant’s charge to income tax for the year 2013 . At issue is whether the

expense incurred by the Appellant in bringing legal proceedings

) is deductible from his Schedule E emoluments under section 114 of the

Taxes Consolidation Act 1997 (“the TCA 1997”).

Background

2.