Tax Appeals Commission determination 09TACD2017 regarding Income Tax, 2017

• Administrative Decision Number: 09TACD2017
• Year: 2017
• Date: 31 March 2012
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

09TACD2017

BETWEEN/

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against assessments to income tax and to VAT. The notice of

assessment to income tax in the sum of €5,368.13 was raised in July 2014 in respect

of the tax year of assessment 2012, based on accounts for the period ended 31 March

2012. The notice of assessment to VAT in the sum of €2,643.00, was raised in July

2014 in respect of the VAT period of assessment, 1 April 2011 to 31 March 2012. By

agreement of the parties, this appeal is adjudicated without a hearing in accordance

with the provisions of s.949U TCA 1997.

Background

2. The Appellant is self-employed and is engaged in the trade of [REDACTED] and of

agricultural contracting in addition to carrying out general maintenance &

construction work for [Company A] in [LOCATION REDACTED].