Tax Appeals Commission determination 12TACD2018 regarding Income Tax, 2018

• Administrative Decision Number: 12TACD2018
• Date: 31 December 2015
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

12TACD2018

BETWEEN/

[NAME REDACTED]

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to a claim for repayment of tax in accordance with section

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

respect of the tax year of assessment 2011.

2. On agreement of the parties, this case is adjudicated without a hearing in

accordance with the provisions of s.949U TCA 1997

Background

3. On 8 February 2017 the Appellant filed his income tax return, in respect of the

tax year of assessment 2011. A notice of assessment issued to the Appellant on

28 March 2017, showing tax overpaid of €1,748 in respect of 2011. The notice

of assessment contained the statement ‘This repayment may not be due in

accordance with s.865 TCA 1997’.