Tax Appeals Commission determination 26TACD2016 regarding Income Tax, 2016

• Administrative Decision Number: 26TACD2016
• Year: 2016
• Date: 01 January 2003
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

AC Ref: 26TACD2016

[NAMES REDACTED]

(FIRST NAMED APPELLANT & SECOND NAMED APPELLANT)

Appellants

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to a repayment claim pursuant to section 865 of the Taxes

Consolidation Act 1997 as amended (‘TCA 1997’) in respect of the tax year

2010.

2. By agreement of the parties this appeal is determined in accordance with the

provisions of s.949U TCA 1997.

Background

3. On [DATE REDACTED] 2010 the first named Appellant wrote to the

Respondent requesting a repayment in respect of tax deducted from a lump

sum payment received under an Approved Minimum Retirement Fund

(‘AMRF’). By reply dated [DATE REDACTED] 2010 the Respondent informed

the first named Appellant that as the first named Appellant was jointly

assessed with the second named Appellant, the claim for repayment would

need to be reflected in the 2010 joint income tax return of the spouses, at the

time of filing of that return. The letter informed the first named Appellant that