Tax Appeals Commission determination 160TACD2023 regarding Income Tax, 2023

Administrative Decision Number160TACD2023
Year2023
Date04 October 2023
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
160TACD2023
Between
Appellant
and
THE REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This matter comes before the Tax Appeals Commission (hereinafter “the Commission”) as
an appeal against an Amended Notice of Assessment to income tax dated 20th April 2022
raised by the Revenue Commissioners (hereinafter “the Respondent”), in respect of the
tax year 2020 (hereinafter “2020”). The amount of income tax sought on that assessment
is €3,429.
2. The Appellant appealed the Notice of Amended Assessment to the Commission on 19th
May 2022 in accordance with the provisions of section 933 Taxes Consolidation Act 1997,
as amended (hereinafter “TCA 1997”). The oral hearing of the appeal took place remotely
on 4th April 2023. The Appellant self represented and the Respondent was represented by
a staff official.
Background
3. The Appellant filed his income tax return (“Form 11”) for 2020 on a joint assessment basis
(meaning that his spouse’s income was jointly assessed with his income) through the
Revenue Online System (“ROS”) on 17th November 2021. ROS is the Respondent’s
electronic filing system which provides a facility to taxpayers to allow them to avail of

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