Tax Appeals Commission determination 26TACD2022 regarding Income Tax, 2022
Administrative Decision Number | 26TACD2022 |
Year | 2022 |
Date | 09 February 2022 |
Respondent | REVENUE COMMISSIONERS |
1
26TACD2022
Between
Appellant
and
REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This matter comes before the Tax Appeal Commission (hereinafter “the Commission”) as
an appeal against the refusal of the Revenue Commissioners (hereinafter “the
Respondent”) of a claim for the repayment of tax pursuant to section 865 of the Taxes
Consolidation Act, 1997 (hereinafter the “TCA 1997”) made by the Appellant in respect of
the years of assessment 2008to2016 inclusive. The amount of tax at issue is €27,625.49.
2. This appeal has been determined, by agreement of the Parties, without an oral hearing
pursuant to section 949U of the TCA 1997.
Background
3. The Appellant is, for the purposes of the within appeal, a Commissioner for Oaths and was
registered for income tax self-assessment in 2004. The Appellant has filed his income tax
``from fees for his work as a Commissioner for Oaths in each of his income tax returns
since registering for income tax self-assessment and on 29th March 2021 the Appellant
wrote to the Respondent querying whether Commissioner for Oaths fees are taxable. On
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
