Tax Appeals Commission determination 06TACD2017 regarding Income Tax, 2017

• Administrative Decision Number: 06TACD2017
• Year: 2017
• Date: 01 March 2016
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

06TACD2017

NAME REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal in relation to amended assessments raised in respect of the tax years

of assessment 2011, 2012 and 2013. The dispute relates principally to the amount of

monies to be added back in relation to the private use of motor vehicles in the

Appellant’s [REDACTED] practice.

Background

2. In 2015, the Respondent carried out an audit in relation to the tax years of assessment

2011, 2012 and 2013 on foot of which, after a period of discourse and correspondence,

amended assessments issued.

3. During the tax years of assessment, the Appellant added back 33.33% in relation to

motor expenses, representing private use of motor vehicles in the Appellant’s practice.

While accepting that there had been a measure of private use in relation to motor

vehicles, the Appellant had not included an add back in relation to fuel and capital

allowances. The Respondent contended that an add back of 33.33% should be applied

in relation to fuel and capital allowances for the relevant years of assessment. The

Appellant agreed that the private usage of motor vehicles should be reflected in fuel

and capital allowances figures, but contended that private use was approximately 10%

and not 33.33%. The Appellant’s submitted that the add back of 33.33% was included

in the returns in error. The Respondent submitted that the Appellant, being subject to