Tax Appeals Commission determination 121TACD2022 regarding Capital Gains Tax & Income Tax, 2022

Administrative Decision Number121TACD2022
Date12 July 2022
Subject MatterCapital Gains Tax & Income Tax
RespondentThe Revenue Commissioners
The Revenue Commissioners
1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in
accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the
TCA 1997”) brought on behalf of (“the Appellant”) against Notices of
Assessment to Capital Gains Tax (“CGT”) and Income Tax (“IT”) raised by the Revenue
Commissioners (“the Respondent”) in relation to the years 2013, 2014, 2015 and 2016.
2. On 30 July 2019, the Appellant duly appealed to the Commission. The hearing of this
appeal was initially scheduled for 13 May 2022. However, on that date the hearing of the
appeal was adjourned to provide the Appellant a further opportunity to furnish
documentation in relation to his appeal and to request that the Respondent engage the
services of a Stenographer to transcribe the proceedings.
3. On 28 June 2022, the hearing of the appeal proceeded and a stenographer was present
to transcribe the proceedings. The parties have been furnished with copy of the transcript.
In addition, the Commissioner has also been furnished with a copy of the transcript. The
Commissioner heard evidence and submissions from the Appellant and evidence and
submissions from the Respondent, who was represented by and .

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