Tax Appeals Commission determination 41TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 41TACD2022
• Year: 2022
• Date: 09 March 2022
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

1

41TACD2022

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter “the Commission”) as

an appeal against the refusal of the Revenue Commissioners (hereinafter “the

Respondent”) of a claim for the repayment of tax pursuant to section 865 of the Taxes

Consolidation Act, 1997 (hereinafter the “TCA 1997”) made by the Appellant in respect of

the tax year 2012. The amount of tax at issue is €3,745.33.

Background

2. The Appellant was registered for income tax self-assessment though the Revenue Online

System (hereinafter “ROS”) on 14th November 2012 with an effective date of 1st October

2012. This registration was made in the context of the Appellant becoming a director of a

company, , which was registered for corporation tax on 1st October 2012. At the

same time that the Appellant was registered for income tax self-assessment on the ROS

system a Tax Agent was registered for the Appellant on the ROS system as being

and a letter dated 14 h November 2012 was issued by the Respondent to

the Appellant which notified him of this.