Tax Appeals Commission determination 32TACD2021 regarding PAYE, 2021

Administrative Decision Number32TACD2021
Date13 January 2021
Subject MatterPAYE
1. This is an appeal against a Notice of Estimation of Amounts Due dated 5th February
2019 raised against APPELLANT (‘Company’) for PAYE/PRSI/USC (‘PAYE taxes’) in
the following amounts and covering the following periods:
Year Ended 31 December 2013 €4,469
Year Ended 31 December 2014 €5,782
Year Ended 31 December 2015 €2,015
Total €12,266
2. The PAYE taxes assessed arise in respect of certain payments made by the Company
to its directors for travel and subsistence (‘T & S’) expenses. The Respondent is of
the view that the expenses identified were not ‘wholly and exclusively laid out or
expended for the purpose of the trade or profession’ as provided for under section
81(2) TCA 1997. As a result the Respondent submits that these T & S payments
should be treated as taxable payments to the directors attracting PAYE taxes.
3. The Appellant asserts that the expense payments made by the Company were
incurred ‘wholly and exclusively’ for the purpose of the trade and that no PAYE taxes
arise for the directors on these amounts.
4. The Appellant submits that the core issue is whether or not the T & S expenses paid
to directors, as a result of travel expenses incurred by them when meeting suppliers
and travelling abroad on promotion/business development activities on behalf of

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT