Tax Appeals Commission determination 132TACD2020 regarding Income Tax, 2020

Administrative Decision Number132TACD2020
Year2020
Date23 June 2020
Subject MatterIncome Tax
RespondentREVENUE COMMISSIONERS
132TACD2020
BETWEEN/
APPELLANT
Appellant
V
REVENUE COMMISSIONERS
Respondent
DETERMINATION
Introduction
1. This appeal relates to a claim pursuant to section 865 of the Taxes Consolidation Act
1997 as amended (hereafter ‘TCA 1997’) in respect of the tax years of assessment
2012 and 2013.
2. By notices dated 11 October 2018, the Appellant was informed that income tax had
been overpaid in respect of the tax years of assessment 2012 and 2013 in the amounts
of 1,221.95 and €585.51 respectively. The Appellant sought repayment of the tax,
however, the Respondent declined to process the repayments on the basis that a valid
claim for repayment had not been made within the four-year limitation period in
accordance with s.865(4) TCA 1997. The Appellant duly appealed to the Tax Appeals
Commission.
3. With the agreement of the parties, this case is adjudicated without a hearing in
accordance with the provisions of s.949U TCA 1997.

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT