Tax Appeals Commission determination 67TACD2021 regarding Capital Gains Tax, 2021

• Administrative Decision Number: 67TACD2021
• Year: 2021
• Date: 05 February 2021
• Respondent: THE REVENUE COMMISSIONERS

1

67TACD2021

Between/

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

A. Matter under Appeal

1. This matter comes before the Tax Appeals Commission as an appeal against an

Amended Notice of Assessment to Capital Gains Tax (hereinafter “CGT”) for the year

2013, raised by the Respondent on the Appellant on the 2nd of March 2017.

2

B.Facts relevant to the Appeal

2.The material facts of the case are not in issue and are agreed by both Parties and are

set forth hereunder.

3.The Appellant is a farmer who owned lands on the route of the Bypass,

Co. which subsequently formed part of the M motorway between

and in the County of .

4.The Appellant received a letter dated the 29thof February 2008 from the National

Roads Liaison Office of County Council entitled:

“Re: Bypass Project

Topographical Survey Contract”

5.The letter notified the Appellant that a Topographical Survey of his lands would

commence the following week. The letter further stated that this survey would

consist of teams of one or two people walking the lands to be surveyed. These teams

would, the letter stated, be using survey instruments that take measurements of the

level and position of features and that the surveys would be non-invasive. In addition,

the Appellant was notified that it would be necessary to temporarily move any

animals off the lands being surveyed while the survey was being undertaken.

6.The Appellant received a further letter dated the 18th of June 2008 from the National

Roads Liaison Office of County Council entitled:

“Re: to Road Project”