Tax Appeals Commission determination 95TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 95TACD2020
• Date: 18 March 2020
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

Ref: 95TACD2020

BETWEEN/

REDACTED

As Personal Representative for

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to repayment claims pursuant to section 865 of the Taxes

Consolidation Act 1997, as amended (‘TCA 1997’). The request for repayments relates

to overpayments of income tax in 2010, 2011, 2012 and 2013.

2. By agreement of the parties, this case is adjudicated without a hearing in accordance

with the provisions of s.949U TCA 1997.

Background

3. The Appellant is acting as personal representative on behalf of his late mother who is

deceased since February 2016.