Tax Appeals Commission determination 14TACD2019 regarding Income Tax, 2019

Administrative Decision Number14TACD2019
Date06 March 2018
Subject MatterIncome Tax
14TACD2019
BETWEEN/
NAME REDACTED
APPELLANT
V
REVENUE COMMISSIONERS
RESPONDENT
DETERMINATION
Introduction
1. This appeal relates to a claim for repayment of tax in accordance with section 865 of
the Taxes Consolidation Act 1997 as amended (hereafter ‘TCA 1997’) in respect of the
tax years of assessment 2011, 2012 and 2013. The quantum of tax in dispute totals
€10,172.
2. This appeal is determined in accordance with section 949U TCA 1997.
Background
3. On 6 March 2018, the Appellant filed revised income tax returns in respect of the tax
years of assessment 2011, 2012 and 2013. The revised returns corrected the omission
of an interest deduction in the original returns.

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