Tax Appeals Commission determination 135TACD2022 regarding Income Tax, 2022

Administrative Decision Number135TACD2022
Date27 July 2022
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
135TACD2022
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 the refusal of the Revenue Commissioners (hereinafter "the
Respondent") of a claim for the repayment of tax pursuant to section 865 of the Taxes
Consolidation Act, 1997 (hereinafter the "TCA1997") made by the Appellant in respect of
the tax year 2015 inclusive.
2. The amount of tax at issue is €2,208.24.
Background
3. (hereinafter the “Appellant”) is single parent and by way of application
dated 23 May 2016 submitted Forms SPCC1 Claim for Single Person Child Carer Credit
as Primary Claimant (hereinafter an “SPCC1”) for the tax years 2014, 2015 and 2016 to
the Respondent.
4. For the tax year 2015 the Appellant answered “Yes” to the following question on the
SPCC1:

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