Tax Appeals Commission determination 70TACD2019 regarding Income Tax, 2019

• Administrative Decision Number: 70TACD2019
• Year: 2019
• Date: 04 July 2017
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

70TACD2019

BETWEEN/

NAME REDACTED

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This appeal relates to a claim for the repayment of tax in accordance with section

865 of the Taxes Consolidation Act, 1997 (hereinafter ‘TCA 1997’) in respect of

the tax year of assessment 2011 and 2012. The appeal is adjudicated in accordance

with section 949U TCA 1997.

Facts

2. On 4 July 2017 a return of income, charges and capital gains for the year 2011 and

2012 was received by the Revenue Commissioners for the Appellant. On 4 July

2017 Notices of Assessment to Income Tax for the year 2011 and 2012 issued and

notified the Appellant of a balance of tax overpaid of €2,107.83 and €4,836.65

respectively. The Appellant sought a repayment of the tax overpaid.