Tax Appeals Commission determination 09TACD2018 regarding Income Tax, 2018

Administrative Decision Number09TACD2018
Year2018
Date31 December 2015
Subject MatterIncome Tax
RespondentREVENUE COMMISSIONERS
1
09TACD2018
BETWEEN/
[NAME REDACTED]
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
2009, 2010 and 2011.
2. By notices of assessment dated 1 December 2016, the Appellant was notified that
income tax totalling €1,528.06 had been overpaid in respect of the tax years of
assessment 2009, 2010 and 2011. The Appellant also submitted that tax of €1,959.65
in respect of relevant contracts tax paid on his behalf during 2011, in respect of the
tax year of assessment, 2011 had been overpaid and should be repaid. The Appellant
sought repayment of tax overpaid however the Respondent declined to process the
repayment on the basis that valid claims for repayment had not been made within
the four-year limitation period in accordance with section 865(4) TCA 1997. The
Appellant duly appealed.

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