Tax Appeals Commission determination 09TACD2023 regarding Income Tax, 2023

Administrative Decision Number09TACD2023
Date15 November 2022
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
09TACD2023
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 2015. The amount of tax at issue is €2,036.32.
2. On foot of a notification to the Appellant and the Respondent dated 29th August 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 2015 was the first year she became a chargeable person
(meaning that she was obliged to submit a tax return in accordance with the provisions of
section 959 I TCA 1997) and as such she was not aware that she was required to submit
an income tax return within prescribed time periods.

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