Tax Appeals Commission determination 113TACD2023 regarding Stamp Duty, 2023

• Administrative Decision Number: 113TACD2023
• Date: 29 June 2023
• Subject Matter: Stamp Duty
• Respondent: THE REVENUE COMMISSIONERS

1

113TACD2023

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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Determination

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2

Contents

Introduction ........................................................................................................................... 3

Background ........................................................................................................................... 3

Legislation and Guidelines .................................................................................................... 4

Section 30 of the SDCA1997 (as in force on 31 January 2008) ......................................... 5

Section 41 of the SDCA1997 (as in force on 31 January 2008) ......................................... 6

Submissions and Witness Evidence ...................................................................................... 6

Witness Evidence .............................................................................................................. 6

Appellant’s Submissions .................................................................................................... 7

Respondent’s Submissions ............................................................................................... 8

Material Facts ....................................................................................................................... 8

Analysis .............................................................................................................................. 13

Determination ..................................................................................................................... 15