Tax Appeals Commission determination 23TACD2019 regarding Income tax, 2019

• Administrative Decision Number: 23TACD2019
• Year: 2019
• Date: 24 May 2019
• Respondent: CRIMINAL ASSETS BUREAU

23TACD2019

NAME REDACTED

Appellant

V

CRIMINAL ASSETS BUREAU

Respondent

DETERMINATION

Introduction

1. Notices of Assessment were raised against the Appellant in respect of years of

assessment 1999 - 2002 inclusive, the years 2005 - 2009 inclusive and the years 2011 -

2015 inclusive pursuant to Taxes Consolidation Act, 1997 (TCA), section 58 on 12th

March 2018 and were appealed by the Appellant on 16th March 2018. The Appellant

disputes that he has any liability for tax in this jurisdiction on the basis that he is non-

resident, non-ordinarily resident, not domiciled in Ireland and has no income/ gain on

any trade and/ or assets in the jurisdiction.

2. The assessments raised on the Appellant record the following income and the associated

tax payable:

Year of Assessment Income Tax

5th April 1999 €29,659 €13,449

5th April 2000 €75,638 €44,499

5th April 2001 €38,483 €15,010

31st December 2001 €24,198 €7,093

31st December 2002 €28,214 €4,414

31st December 2005 €107,347 €42,730

31st December 2006 €164,597 €72,217

31st December 2007 €511,772 €247,414

31st December 2008 €40,647 €7,151

31st December 2009 €167,068 €77,924

31st December 2011 €253,000 €135,730

31st December 2012 €168,600 €84,668

31st December 2013 €200,923 €100,945

31st December 2014 €168,741 €84,752

31st December 2015 €50,223 €14,188