Tax Appeals Commission determination 104TACD2021 regarding Income Tax, 2021

• Administrative Decision Number: 104TACD2021
• Date: 09 June 2021
• Subject Matter: Income Tax
• Respondent: Appellant REVENUE COMMISSIONERS

104TACD2021

BETWEEN

THE APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) by the Appellant

relating to a repayment claim in respect of the tax years 2013 and 2014 pursuant to section

865 of the Taxes Consolidation Act 1997, as amended (‘TCA 1997’). The Appellant

submitted the appeal on 16th February 2020. The Commission noted that the Appellant’s

father also passed away on November 2020. In addition, the Commissioner notes that

the Appellant was made redundant with effect from the March 2020. The Appellant

held senior positions within the airline industry. The Commissioner notes the many

personal challenges the Appellant and his family have suffered and extends the utmost

sympathy in relation to his circumstances.

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

the provisions of section 949U TCA 1997.

Background

3. The Appellant is appealing the refusal to refund a repayment in relation to the tax return

for 2013 and 2014 by the Revenue Commissioners (“the Respondent”). The Appellant’s

income tax return for the year 2013 was submitted to the Respondent on 12th December

2019. The Appellant’s income tax return for the year 2014 was submitted to the

Respondent on 14th December 2019. The due date for the 2013 return was no later than

13th November 2014. In order for the claim to have come within the four-year rule, it had

to have been filed by 13th November 2018. The due date for the 2014 return was no later

than 12th November 2015. In order for the claim to have come within the four-year rule, it

had to have been filed by 12th November 2019. The 2014 return was submitted on 14th

December 2019. Hence, both returns were submitted outside the four-year rule for claims

for repayment.

4. The tax return when processed by the Respondent resulted in a repayment due to the

Appellant in the amount of €3,403.07 for 2013 and €8587.12 for 2014. The t otal

overpayment is €11,990.19.