Tax Appeals Commission determination 08TACD2023 regarding Income Tax, 2023

Administrative Decision Number08TACD2023
Date15 November 2022
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
08TACD2023
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 2017. The amount of tax at issue is €2,391.87.
2. On foot of a notification to the Appellant and the Respondent dated 13th October 2022 and
the Appellant’s and Respondent’s agreement with same this appeal has been determined
without an oral hearing pursuant to section 949U of the TCA 1997.
Background
3. The Appellant advised that he and his wife were jointly assessed to income tax (meaning
he and his wife are chargeable to tax on their combined income) since 2017.
4. The Appellant stated that in October 2021, his wife attempted to lodge a tax return for 2017
in order to claim tax relief for medical expenses incurred but that return was rejected owing
to an error message.

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