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

• Administrative Decision Number: 121TACD2022
• Date: 12 July 2022
• Subject Matter: Capital Gains Tax & Income Tax
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

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 .

121TACD2022