Tax Appeals Commission determination 104TACD2023 regarding Income Tax, 2023

Administrative Decision Number104TACD2023
Year2023
Date26 May 2023
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
104TACD2023
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 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”).

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