Tax Appeals Commission determination 163TACD2023 regarding Artists Exemption, 2023

Administrative Decision Number163TACD2023
Year2023
Date10 October 2023
Subject MatterArtists Exemption
RespondentThe 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

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