Tax Appeals Commission determination 49TACD2022 regarding CAT, 2022

• Administrative Decision Number: 49TACD2022
• Year: 2022
• Date: 22 March 2022
• Subject Matter: CAT
• Respondent: The Revenue Commissioners

1

49TACD2022

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) brought on behalf

of the estate of (the “Appellant”) pursuant to and in

accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the

TCA 1997”) against a Notice of Assessment raised by the Revenue Commissioners (“the

Respondent”). This matter relates to a benefit, in the form of an inheritance, received by

the Appellant. The appeal is being brought by the estate of the Appellant.

2. In accordance with the provisions of section 949U TCA 1997 and by agreement with the

parties, this appeal is determined without a hearing.

Background

3. On 16 August 2010, the Appellant received a benefit of €1,293,825 from the estate of her

late brother in . On 25 February 2011, the Grant of Probate issued in the estate

in . The first payment was received by the Appellant on 3 November 2011 and

the second payment on 12 January 2012.