Tax Appeals Commission determination 133TACD2022 regarding Income Tax & VAT, 2022

• Administrative Decision Number: 133TACD2022
• Year: 2022
• Date: 22 July 2022
• Subject Matter: Income Tax & VAT
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

1. This relates to two appeals 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 a Value Added Tax (“VAT”) Notice of Assessment for the years 2016, 2017, 2018

and 2019 and a Notice of Estimation of Amounts Due for the years 2016, 2017 and 2018.

2. On 16 December 2020, a Notice of Assessment in relation to VAT liabilities issued as

follows:-

YEAR

AMOUNT

2016

€107,867

2017

€58,825

2018

€98,131

2019

€74,527

133TACD2022