Tax Appeals Commission determination 63TACD2023 regarding Income Tax, 2023

Administrative Decision Number63TACD2023
Year2023
Date09 March 2023
Subject MatterIncome Tax
RespondentREVENUE COMMISSIONERS
1
Between
Appellant
and
REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) by
(“the Appellant”) against a Statement of Liability issued by the Revenue Commissioners
(“the Respondent”) showing a underpayment of income tax in the amount of €224.28 for
the tax year 2021.
2. The appeal proceeded by way of a hearing on 7 March 2023.
Background
3. The Appellant and her husband were taxed under joint assessment, with the Appellant
being the assessable spouse. On 3 December 2020, the Respondent issued the
Appellant’s tax credit certificate (“TCC”) for 2021.
4. On 2021, the Appellant’s husband died. On 29 June 2021, she notified her
husband’s death to the Respondent. On 29 June 2021 an amended TCC issued to her.
5. Further amended TCCs issued on 8 July 2021 and 19 July 2021. The latter TCC stated
that income up to €59,758 was taxable at 20%.
63TACD2023

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