Tax Appeals Commission determination 12TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 12TACD2020
• Year: 2020
• Date: 12 December 2019
• Subject Matter: Income Tax
• Respondent: -andTHE REVENUE COMMISSIONERS

12TACD2020

BETWEEN/

APPELLANT Appellant

-and-

THE REVENUE COMMISSIONERS Respondent

DETERMINATION

Appeal

1. This is an appeal against a determination of the Revenue Commissioners that a

payment does not qualify for exemption from income tax under section 192A of the

Taxes Consolidation Act, 1997.

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

accordance with section 949U of the Taxes Consolidation Act, 1997.

Facts

3. The Appellant was an employee of [REDACTED] (hereinafter ‘the employer’). On

19 September 2013 an agreement was executed by the employer and the Appellant

which provided that the employer would make a payment of €65,000 to the

Appellant and a payment of €10,000 to a firm of solicitors as a contribution to the

Appellant’s legal costs.