Tax Appeals Commission determination 05TACD2021 regarding Income Tax, 2021

Administrative Decision Number05TACD2021
Date03 December 2020
Subject MatterIncome Tax
RespondentREVENUE COMMISSIONERS
05TACD2021
BETWEEN/
APPELLANT
Appellant
V
REVENUE COMMISSIONERS
Respondent
DETERMINATION
Introduction
1. This appeal relates to a claim pursuant to section 1025 of the Taxes Consolidation Act
1997 as amended (hereafter ‘TCA 1997’) in respect of the tax years of assessment
2013-2017.
2. The Appellant initially filed his Income Tax returns in respect of tax years 2013-2016
on the basis that he was entitled to relief in respect of maintenance payments to his
children.
3. Following a Revenue desk audit it was established, in the view of the Respondent,
that the Appellant had incorrectly claimed that he was entitled to such relief for the
tax years 2013, 2014, 2015, 2016 and 2017. Assessments to tax issued in respect of
the years 2013 to 2016 on 29 December 2017 and in respect of the year 2017 on 24
May 2018. These assessments showed a liability to tax in the cumulative sum of
19,929.66. These are the subject of this appeal.

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