Tax Appeals Commission determination 40TACD2021 regarding Capital Acquistions Tax, 2021

• Administrative Decision Number: 40TACD2021
• Date: 22 January 2021
• Subject Matter: Capital Acquistions Tax
• Respondent: REVENUE COMMISSIONERS

BETWEEN/

REDACTED

40TACD2021

AND

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against an amended assessment to Capital Acquisitions Tax (CAT)

in relation to the period of assessment 1 September 2015 to 31 August 2016.

2. The amount of tax involved in this appeal is €29,700.

3. The formal notice of amended assessment issued on 25 July 2018 following

prolonged correspondence between the parties.

4. The Notice of Appeal was received by the Tax Appeals Commission (TAC) on 22nd

May 2017. The TAC accepted the appeal in the circumstances where the TAC was

unaware that the formal notice of amended assessment had not issued in 2017.

5. This Appeal was determined by an oral hearing, which, due to Covid 19 restrictions,

took place remotely by electronic means on 14 December 2020.