Tax Appeals Commission determination 25TACD2023 regarding Income Tax, 2023

Administrative Decision Number25TACD2023
Date13 December 2022
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
25TACD2023
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 "TCA1997") made by the Appellant in respect of
the tax years 2016 and 2017.
2. The amount of tax at issue is €2,981.46.
Background
3. Mr (hereinafter the “Appellant”) is a retired employee of, and is in receipt of
a pension from, the Department of Education. On 15 March 2022 the Appellant filed Form
11 returns with the Respondent for the tax years 2016 and 2017. The returns indicated
that the Appellant had overpaid tax in the amount of €1,540.44 for 2016 and €1,441.02 for
2017.

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