Tax Appeals Commission determination 70TACD2019 regarding Income Tax, 2019

Administrative Decision Number70TACD2019
Date04 July 2017
Subject MatterIncome 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.

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