Tax Appeals Commission determination 05TACD2023 regarding Income Tax, 2023

Administrative Decision Number05TACD2023
Date11 October 2022
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
05TACD2023
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 “TCA 1997”) made by the Appellant in respect of
the year of assessment 2016. The amount of tax at issue is €1,500.
2. The oral hearing of the appeal was heard remotely on 13th September 2022.
Background
3. The Appellant stated that his business was in difficulty and as such he was required to
work a 7 day week in order to keep it operational. As a result of the time devoted to looking
after his business, the Appellant stated that he was unable to keep up with his paperwork
and as a result he neglected to file his income tax return for 2016 in a timely manner.
4. The Appellant advised that he lost his business in 2019 but was lucky enough to get a job
in the hotel industry at that time. The Appellant stated that the loss of his business was
such that he risked losing his home and in order to keep it was required to attend to court

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