Tax Appeals Commission determination 143TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 143TACD2023
• Date: 05 September 2023
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

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143TACD2023

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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Determination

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Table of Contents

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

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

Legislation and Guidelines .............................................................................................................. 5

Submissions ...................................................................................................................................... 10

Witness Evidence – Ms .................................................................................... 11

Appellant’s Submissions ............................................................................................................... 13

Respondent’s Submissions .......................................................................................................... 15

Material Facts .................................................................................................................................... 16

Analysis .............................................................................................................................................. 26

Determination .................................................................................................................................... 28