Tax Appeals Commission determination 104TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 104TACD2023
• Date: 26 May 2023
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

104TACD2023

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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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 year 2017.

2. The oral hearing of this appeal was heard on 23 May 2023.

3. The amount of tax at issue is €19,653.

Background

4. Mrs (hereinafter the “Appellant”) is a taxpayer who resides in a care home

and has executed an enduring power of attorney appointing her daughter Ms

as her attorney (hereafter the “Appellant’s daughter”).