SAY THANK YOU TO GOOMBA AND XILE FOR CARRYIN 
(S/O prod.olly)

BurstMode. (+Goomba. xile.) #CYPH3RMUZIQ

In this episode, Frederic Detienne, a Distinguished Cisco CX Engineer takes us through the evolution of cryptography in IT, the latest changes and challenges as well as the quantum problem and post-quantum cryptography.

Cisco Tech Stories - ep 27 - Key insights

"BACK THEN IT WAS X & O,
NOWADAYS ITS JUST TIC-TAC-TOE"

Chris Band$:
youtube.com/whoscjr
twitter.com/chrisbandsbih
instagram.com/chrisxruiz
twitch.tv/chrisbandslive
kick.com/chrisbands

Tic-Tac-Toe (prodmarkcus, mercee & spyder)

No episódio 569, você vai escutar sobre Trabalho temporário, Simples Nacional – Atualização e MDF-e

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Ep. 569:  Trabalho temporário / Simples Nacional – Atualização / MDF-e

This podcast discusses the Tax Appeals Commission (TAC) concerning an appeal against amended corporation tax (CT) assessments issued by the Revenue Commissioners for the years 2017 to 2022. The Appellant, a company that owned a hotel, contested the assessed liability of over €420,000, arguing that interest payments on loans used to acquire the hotel exceeded its rental income, resulting in a nil liability. The core issue before the Commissioner was whether the Appellant could claim a deduction for interest under Section 97(2)(e) of the Taxes Consolidation Act 1997, which hinged on proving the existence of qualifying loans and the actual discharge of interest payments. Ultimately, the Commissioner found the Appellant’s financial statements and records to be wholly unreliable and concluded that the Appellant failed to prove that it took out the necessary loans or paid the interest, leading to the appeal being dismissed.

216TACD2025 - Corporation Tax

This podcast discusses the Tax Appeals Commission concerning an appeal brought by an Appellant against the Revenue Commissioners regarding an amended Capital Gains Tax assessment for the tax year 2023. The core issue of the appeal is whether the Appellant could offset a loss incurred from the sale of a property to a "connected person" (specifically, the Appellant's son) in 2022 against a capital gain from the disposal of shares to a third party in 2023. The Appellant argued that the property sale was, in reality, an "arm’s length" transaction despite the familial connection, but the Commissioner ultimately determined that Section 549(3) of the Taxes Consolidation Act 1997 clearly and unambiguously restricts the deduction of such a loss only to gains accrued on disposals made to that same connected person. Consequently, the Commissioner ruled against the Appellant, confirming that the Revenue Commissioners' assessment to disallow the loss deduction was correct under the established law.

217TACD2025 - CGT

This podcast discusses a Tax Appeals Commission Determination (218TACD2025) concerning an appeal filed against the Revenue Commissioners regarding an underpayment of the Universal Social Charge (USC) for the tax year 2024. The Appellant, a retired Civil Servant who turned 70 in 2024, challenged a Statement of Liability for €697.76 after the Revenue initially granted him a reduced USC rate based on his age, only to revoke it when an in-year review established his income exceeded the €60,000 threshold required for the reduced rate. The core of the appeal revolves around the Appellant arguing that the underpayment was due to Revenue's error and imprudence in applying the reduced rate initially, while the Commissioner’s analysis relies on the plain wording of Section 531AN of the Taxes Consolidation Act 1997 (TCA 1997) to confirm that, because the Appellant's income exceeded the limit, the higher USC rates were correctly applied, ultimately determining that the Appellant had not met the burden of proof to overturn the tax liability.

218TACD2025 - USC

This podcast discusses the Irish Tax Appeals Commission concerning an appeal against the Revenue Commissioners. This case revolves around an Appellant who was required to repay a portion of the Help-to-Buy relief they received because they sold their property within the required five-year occupation period. The core issue is the clawback of €13,560, which represents sixty percent of the original €22,600 relief, triggered because the sale occurred in the third year of occupation. While the Appellant argued that extenuating circumstances, such as the housing crisis and purchasing a house that was initially unsuitable for their family, should warrant waiving the repayment, the Appeal Commissioner determined that the relevant legislation, section 477C of the TCA 1997, uses the mandatory term “shall,” leaving no discretion to reduce or relieve the required repayment. Consequently, the Commissioner ruled that the Revenue Commissioners’ decision to require the repayment of €13,560 must stand.

220TACD2025 - Help to Buy Scheme

This podcast discusses the Tax Appeals Commission (221TACD2025), concerning an appeal between an Appellant and the Revenue Commissioners regarding a refusal for a stamp duty repayment. The core issue is the Appellant's claim for a refund under Section 83D of the Stamp Duty Consolidation Act 1999 (SDCA), which provides for repayment if construction commences within 30 months of the instrument's execution date. The Respondent refused the claim because construction on the site began on March 29, 2024, which was more than 30 months after the instrument's execution date of March 5, 2020. The Appeal Commissioner ultimately determined that the Appellant failed to meet the statutory burden of proof and the clear requirements of the legislation, specifically Section 83D(3)(a) SDCA 1999, and therefore upheld the Revenue Commissioners’ decision to refuse the €5,500.00 repayment claim.

221TACD2025 - Stamp Duty

aint the 80s

BillieEilish with an Affro

In this episode, Tim Szigeti, Distinguished Engineer talks to us about Quantum computing, the latest progresses and what are the potential impact and opportunities it creates. We also discuss what is Cisco doing in the Quantum field.

Cisco Tech Stories - ep 28 - Qubit the bullet - Quantum Entanglement

This podcast discusses the Tax Appeals Commission (TAC) concerning an appeal against a Statement of Liability for the year 2022. The appeal was brought by an Appellant against the Revenue Commissioners due to an underpayment of tax and Universal Social Charge totaling €6,508.89. The underpayment resulted from the Appellant's husband mistakenly receiving double tax credits and rate bands because his employment records were split between a Revenue-issued Customer Number and his Personal Public Service Number (PPSN) following a change of employment. Despite the Appellant arguing that the error and subsequent financial hardship were due to the Revenue's own inefficiencies, the Commissioner determined that the Appellant failed to discharge the burden of proof required to establish that the tax was not legally payable, as the TAC's jurisdiction is limited to assessing the statutory charge to tax, not reviewing the Respondent's conduct or matters of equity. Consequently, the Commissioner ruled that the underpayment amount must stand.

226TACD2025 - Income Tax & USC

tic tac

Un Programa con Griselda (Conductora), Priscila (Psicóloga) y Mariano (Sacerdote) charlamos de temas que nos importan hasta que decimos NO DOY MÁS... desde Radio Buen Anuncio, Concepción del Uruguay, Entre Ríos Argentina. 

No Doy Más - Programa #2

In this episode, Venkat Kirishnamurthy, a principal Architect at Cisco, explains what are the ins and outs of designin an AI datacenter. How is it different from another datacenter ? What kind of scale are we talking about ? What is the throughput required to connect 1000 GPUs together ?


Learn more about CX Services and how we can help you design your datacenter:
https://www.cisco.com/site/us/en/services/index.html

Cisco Tech Stories - ep 29 -   Rack and Roll - Scaling AI DCs

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TAC.
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jus tryna prove im worth sum 🏄‍♂️
----------------------------
put sum crazy jawn on my acc every blue moon be expects sum Smoove shi 
staying in my own lane .

Hi I'm Doblerr, come and find me! Ready, Set, Action!

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The Cisco Podcast Network is a collective of podcasts from across Cisco spanning technology to culture and everything in between. Hear from Cisco customers, partners, and Cisco insiders on the topics that matter most to you. Email us with your feedback and suggestions. Discover your favorite playlists today!

New tracks tagged #TAC