Tax Appeals Commission determination 159TACD2023 regarding PAYE, USC, PRSI, 2023

Administrative Decision Number159TACD2023
Year2023
Date03 October 2023
Subject MatterPAYE, USC, PRSI
RespondentThe Revenue Commissioners
1
Between
Appellant
and
The Revenue Commissioners
Respondent
Determination
159TACD2023
2
Contents
Introduction ........................................................................................................................... 3
Background ........................................................................................................................... 4
Legislation and Guidelines .................................................................................................... 5
Evidence and Submissions ................................................................................................... 7
Appellant’s Evidence ......................................................................................................... 7
Appellant’s Submissions .................................................................................................. 14
Respondent’s Submissions ............................................................................................. 15
Material Facts ..................................................................................................................... 17
Analysis .............................................................................................................................. 18
Section 114 TCA 1997 .................................................................................................... 20
Section 886 TCA 1997 .................................................................................................... 25
Determination ..................................................................................................................... 28

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