Tax Appeals Commission determination 13TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 13TACD2020
• Year: 2020
• Date: 18 December 2019
• Respondent: -andTHE REVENUE COMMISSIONERS

13TACD2020

BETWEEN/

APPELLANT Appellant

-and-

THE REVENUE COMMISSIONERS Respondent

DETERMINATION

Appeal

1. This is an appeal against a Notice of Amended Assessment to Income Tax for the

year 2012 dated 28 April 2016. The appeal relates to an amount included in the

amended assessment under Schedule E – Emoluments. The balance payable on the

amended assessment is €15,591.99.

2. On agreement of the parties, the appeal is adjudicated without a hearing in

accordance with section 949U of the Taxes Consolidation Act, 1997.

Facts

3. The Appellant was an employee of [REDACTED] (hereinafter ‘the employer’).

The Appellant instituted High Court proceedings against the employer on

[REDACTED] 2012. A Settlement Agreement was agreed between the Appellant,

the employer and a third company, [REDACTED], in [REDACTED] 2014, prior

to the hearing of the High Court proceedings scheduled for [REDACTED] 2014.