Tax Appeals Commission determination 77TACD2021 regarding Income Tax, 2021

• Administrative Decision Number: 77TACD2021
• Date: 19 March 2021
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

77TACD2021

BETWEEN/

APPELLANT

Appellant

AND

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against a Revenue assessment to Income Tax in relation to the tax

years of assessment 2015 – 2017 inclusive, in accordance with the provisions of

Section 1025 Taxes Consolidation Act (TCA) 1997. The tax assessments relate to

non-declaration of payments received by the Appellant from her spouse for the years

2015, 2016 and 2017 as follows:

a) 01.01.2015 – 31.12.2015 €48,000

b) 01.01.2016 – 31.12.2016 €38,000

c) 01.01.2017 – 31.12.2017 €18,000

2. By letters dated 22 November 2019 the Respondent issued notices of amended

assessments for income tax, PRSI and USC as follows:

2015 - €15,237

2016 - €12,246

2017 - € 3,988