Tax Appeals Commission determination 62TACD2020 regarding VAT, 2020

• Administrative Decision Number: 62TACD2020
• Year: 2020
• Date: 09 January 2020
• Subject Matter: VAT
• Respondent: THE REVENUE COMMISSIONERS

62TACD2020

BETWEEN/

APPELLANT

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This is an appeal against a Notice of Assessment to Value Added Tax (VAT) dated

14 February 2018 for the period 1 February 2013 to 31 January 2014 and 1 February

2014 to 31 January 2015. The tax amount in dispute is €30,200. The assessment

was made on the basis that the Appellant, who operates a menswear clothing retail

shop, had understated sales in 2014 and 2015. The Appellant appealed the

assessment.

2. This is an appeal against a Notice of Estimation of PAYE/PRSI/USC for the year

2014 and 2015. The tax amount in dispute is €53,453. The assessment was made

on the basis that, arising from the understated sales in 2014 and 2015, the Appellant

made payments of emoluments on which PAYE/PRSI/USC should have been

deducted and remitted. The Appellant appealed the assessment.