Tax Appeals Commission determination 155TACD2020 regarding RCT, 2020

• Administrative Decision Number: 155TACD2020
• Date: 01 January 2003
• Subject Matter: RCT
• Respondent: REVENUE COMMISSIONERS

155TACD2020

BETWEEN/

[NAME REDACTED] LTD.

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against the refusal of a repayment claim in relation to a claim for

repayment of relevant contracts tax (‘RCT’). The claim is made in accordance with

section 865 of the Taxes Consolidation Act 1997 as amended (hereafter ‘TCA 1997’), in

respect of the tax year of assessment 2007.

Background

2. On 11 January 2008, the Appellant filed a signed declaration on form RCT 30 in respect

of the period 1 December 2007 to 31 December 2007, showing a liability of €9,475. The

Appellant discharged the amount by cheque in the sum of €9,475 drawn on the

Appellant’s personal bank account.

3. On 25 May 2012, the Appellant filed form RCT 35 in respect of the year ended 31

December 2007, showing a nil liability in respect of 2007 and on 13 September 2012, the

Appellant filed an amended RCT 30 which also showed a nil liability for the period. On