Tax Appeals Commission determination 51TACD2021 regarding Income Tax, 2021

• Administrative Decision Number: 51TACD2021
• Year: 2021
• Date: 04 February 2021
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

51TACD2021

BETWEEN/

APPELLANT

Appellant

AND

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against assessments to income tax in relation to the tax year of

assessment 2015. The Appellant was a proprietary director who held more than a

15% shareholding in REDACTED. (hereafter referred to as “the company”).

2. The appeal, is pursuant to section 997A of the Taxes Consolidation Act 1997,

against a decision of the Respondent to deny a credit for the income tax deducted

from the Appellant’s emoluments but not remitted to the Respondent by a company

in which the Appellant held a material interest.

3. The amount of tax involved is €20,145.

4. This case is adjudicated without a hearing in accordance with the provisions of

Section 949U Taxes Consolidation Act (TCA) 1997 by agreement with the parties.

Background and Agreed Facts