Tax Appeals Commission determination 142TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 142TACD2023
• Date: 05 September 2023
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

1

142TACD2023

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This appeal concerns the refusal of the Revenue Commissioners (“the Respondent”) to

make a determination that the Appellant is entitled to avail of the exemption from income

tax on earnings received in respect of his book “

” (“the work”).

2. This appeal is determined without a hearing under section 949U of the Taxes

Consolidation Act 1997 (“the TCA 1997”).

Background

3. The Appellant is an author and psychologist.

“

”.

4. The work is divided into two parts, first “ ” and second “

”. In part one, the Appellant addresses the importance and