Tax Appeals Commission determination 102TACD2023 regarding Income Tax, 2023

Administrative Decision Number102TACD2023
Year2023
Date24 May 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”) of the refusal of
the Revenue Commissioners to make repayment to the Appellant of tax overpaid for the
years 2014 and 2016. The ground given for refusal was that the Appellant had not made
a claim within the four-year time-limit prescribed under section 865(4) of the Taxes
Consolidation Act 1997 (“the TCA 1997”). In determining this appeal, the Commissioner
had the benefit of written and oral submissions made by both parties.
Background
2. The Appellant is taxpayer who in the years 2014 and 2016 had a gross income under
Schedule E of €5,721 and €9,336 respectively.
3. In the year 2014 income tax of €2,345.68 was deducted at source from the Appellant’s
income under the PAYE system, along with Universal Social Charge (“USC”) of €400.
4. In the year 2016 income tax of €3,033.13 was deducted at source from the Appellant’s
income under the PAYE system, along with USC of €400.
102TACD2023

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT