Tax Appeals Commission determination 76TACD2022 regarding Local Property Tax, Income Tax, 2022

Administrative Decision Number76TACD2022
Date11 May 2022
RespondentTHE REVENUE COMMISSIONERS
76TACD2022
Between:
Appellant
and
THE REVENUE COMMISSIONERS
Respondent
_________________________________________________
Determination
_________________________________________________
Introduction
1. This matter comes before the Tax Appeal Commission (hereinafter the Commission”) as
an appeal against Notices of Estimation of Amounts Due raised by the Revenue
Commissioners (hereinafter the “Respondent”) on 22nd December 2017 in respect of
PAYE, PRSI, USC and LPT for the tax years 2012, 2013 and 2014.
2. The total amount of tax at issue is €54,024.
Background
3. Limited (hereinafter the Appellant”) is a limited company involved
in . In January 2008 the Appellant purchased a
motor vehicle registration number
(hereinafter the “car”) for €110,000 with the intention of selling it on to the high end Dublin
taxi market. The Appellant was subsequently unable to sell the car and retained
ownership of same until November 2014.
4. On foot of an audit of the Appellant by the Respondent which began in November 2015,
the Respondent raised Notices of Estimation of Amounts Due for the years 2012, 2013
and 2014 on 22nd December 2017. The Notices of Estimation of Amounts Due were
raised on the basis that the car was available for the personal use of Mr
(hereinafter the Director”) who was a director and 99% owner of the Appellant for the
years in question and that benefit-in-kind was due on the car.
5. The amounts raised in the Notices of Estimation of Amounts Due issued on 22nd
December 2017 were as follows:
Year of Assessment
Amount raised
2012
€19,045
2013
€19,045
2014
€15,934
6. The Appellant has appealed the Notices of Estimation of Amounts Due raised on 22nd
December 2017 and the total amount under appeal is €54,024.
7. The oral hearing took place remotely before the Commissioner on 28th April 2022. The
Director appeared on behalf of the Appellant and was represented by the Appellant’s
accountant and tax agent. The Respondent was represented by Revenue officers. The
Commissioner heard evidence and submissions on behalf of the Appellant and
submissions on behalf of the Respondent.
Legislation and Guidelines
8. The legislation relevant to the within appeal is as follows:
Section 121 of the Taxes Consolidation Act 1997 (hereinafter the “TCA1997”):
(1)(a)In this section
“business mileage for a year of assessment”, in relation to a person, means the
total number of whole kilometres travelled in the year in the course of business
use by that person of a car or cars in respect of which this section applies in
relation to that person;
“business use”, in relation to a car in respect of which this section applies in
relation to a person, means travelling in the car which that person is necessarily
obliged to do in the performance of the duties of his or her employment;

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