Tax Appeals Commission determination 05TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 05TACD2023
• Year: 2023
• Date: 11 October 2022
• Subject Matter: Income Tax
• Respondent: THE 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