Tax Appeals Commission determination 63TACD2020 regarding CGT, 2020

Administrative Decision Number63TACD2020
Year2020
Date20 January 2020
Subject MatterCGT
Respondent THE REVENUE COMMISSIONERS
63TACD2020
BETWEEN/
APPELLANT
Appellant
-and-
THE REVENUE COMMISSIONERS
Respondent
DETERMINATION
Appeal
1. This is an appeal against a Notice of Assessment to Capital Gains Tax for the year
2004 dated 4 May 2018. The amount of tax is €15,308, representing capital gains
tax of 20% on a net chargeable gain of €76,544. The Appellant appealed the
assessment.
Background
2. The Appellant disposed of an asset, being a residential premises situate at
[ADDRESS redacted], Galway in 2004. The Appellant was selected for a revenue
intervention as the disposal was not returned to the Revenue Commissioners.
During the course of the revenue intervention, an agent acting on behalf of the
Appellant (NAME redacted) submitted a capital gains tax computation which

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