Tax Appeals Commission determination 163TACD2023 regarding Artists Exemption, 2023

• Administrative Decision Number: 163TACD2023
• Year: 2023
• Date: 10 October 2023
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

163TACD2023

2

Contents

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

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

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

Submissions .........................................................................................................................5

Appellant’s Submissions....................................................................................................5

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

Material Facts .......................................................................................................................9

Analysis ................................................................................................................................9

Determination .....................................................................................................................14

Notification ..........................................................................................................................14

Appeal ................................................................................................................................15

Appendix I ...........................................................................................................................16

Appendix II ..........................................................................................................................22