This podcast concerns a determination by the Tax Appeals Commission (TAC) regarding an appeal by an individual against the Revenue Commissioners' refusal to repay local property tax (LPT). The appellant sought a refund for overpaid LPT from 2013-2019 due to an incorrect property valuation band. The Revenue Commissioners denied the repayment because the claim was made outside the statutory four-year timeframe. The TAC upheld the Revenue Commissioners' decision, citing Section 26(2) of the Finance (Local Property Tax) Act 2012, which mandates that repayment claims must be made within four years of the liability date, and the Commissioner had no discretionary authority to make an exception. The appellant's appeal was thus unsuccessful.

25TACD2025 - LPT refund refused - 4 year limit

This podcast discusses a Tax Appeals Commission determination regarding an appeal filed by an Appellant against the Revenue Commissioners. The core issue revolves around the refusal of a home carer tax credit for the Appellant's husband for the 2023 tax year. This refusal was based on the husband being awarded an invalidity pension from June 1, 2023, even though he did not receive payments until 2024. The appeal examines whether social welfare payments are assessed on an "earnings" basis (when earned) or a "receipts" basis (when received), with the Commission ultimately concluding that the Revenue Commissioners' assessment was correct due to an exclusion order applying to social welfare payments, thus taxing the income when it was earned.

176TACD2025 - Stamp Duty

This podcast discusses a legal determination from the Tax Appeals Commission regarding an income tax assessment for the 2012 tax year. The Appellant participated in the Liberty Syndicates, which involved complex transactions with British Virgin Islands companies, including the purchase of rights to receive dividends. The core dispute revolved around whether the Appellant's involvement constituted a tax-deductible trade in financial instruments or an investment, and if certain dividend income was exempt from taxation under Section 812 of the Taxes Consolidation Act 1997. The Commission's decision, largely affirming prior rulings by the High Court and Court of Appeal, found that the Appellant was not carrying on a trade, that the transactions' purpose was to generate tax losses, and that the dividend income was taxable. Furthermore, any "expressions of doubt" submitted by the Appellant were deemed invalid.

177TACD2025 - Income Tax

This podcast discusses a determination from the Tax Appeals Commission concerning an income tax assessment for the 2013 tax year. The Appellant was involved in the Liberty Syndicates, which are the subject of this appeal. The Commission decided this case without a hearing, referencing previous, related determinations and subsequent High Court and Court of Appeal judgments that upheld the Revenue Commissioners' assessments against similar appellants. The core issues revolved around whether the Syndicates' activities constituted a trade for tax purposes, the applicability of Section 812 of the Taxes Consolidation Act 1997 to foreign dividend income, and the validity of the Appellant's "expression of doubt" on their tax return. Ultimately, the Commission found against the Appellant on all grounds, concluding that the tax assessment should stand.

178TACD2025 - Income Tax

179TACD2025 - Income Tax

180TACD2025 - Income Tax

This podcast discusses an appeal to the Tax Appeals Commission regarding an artist's exemption application. The appellant sought an exemption for their written works used in a radio program, which the Revenue Commissioners denied because they determined the works did not meet the criteria for non-fiction under Section 195 of the Taxes Consolidation Act 1997 and its associated guidelines. The document presents the background of the appeal, the appellant's arguments for cultural and artistic merit, and the respondent's reasons for refusal, culminating in the Commissioner's analysis and determination that the appellant's works do, in fact, qualify for the exemption. The relevant legislative sections and guidelines are also provided in appendices.

181TACD2025 - Artists' Exemption

This podcast concerns a determination from the Tax Appeals Commission regarding an appeal concerning income tax and Capital Gains Tax (CGT) assessments. The Appellant challenged tax notices from the Revenue Commissioners related to distributions received from the liquidation of an offshore investment fund in 2017 and 2019. The central issue is whether the Appellant's interest in the fund constituted a "material interest" under tax law, which would subject the gains to income tax rather than CGT. The Commissioner relies heavily on a previous, similar determination (42TACD2024) to establish key material facts, concluding that the Appellant's investment was indeed a material interest, thus affirming the income tax assessments and reducing the CGT assessment to nil.

182TACD2025 - Income Tax & CGT

This podcast discusses a determination from the Tax Appeals Commission concerning an income tax appeal for the years 2017 and 2019. The appellant challenged amended assessments issued by the Revenue Commissioners regarding distributions received from a liquidated offshore investment fund. The central issue was whether the appellant's interest in this fund constituted a "material interest" as defined by tax legislation, which would subject the distributions to income tax as "offshore income gains." The commission upheld the original tax assessments, largely based on findings from a similar prior appeal (42TACD2024), concluding that a secondary market for the investment existed and the value could be reasonably realized.

183TACD2025 - Income Tax

This podcast discusses a determination from the Tax Appeals Commission concerning an appeal against amended income tax assessments for 2017 and 2019. The central issue is whether the Appellant's investment in an offshore fund constituted a "material interest" under Irish tax law, specifically sections 743 and 745 of the Taxes Consolidation Act 1997 (TCA 1997). The Commission references a similar prior determination (42TACD2024), noting its findings regarding the existence of a secondary market for the investment and the reasonable expectation of realizing its value. Ultimately, the Commission upholds the Revenue Commissioners' assessment, concluding that the Appellant's interest was indeed a material interest, making the liquidation distributions taxable offshore income gains.

184TACD2025 - Income Tax

This podcast discusses a determination by an Appeal Commissioner regarding an income tax assessment for the 2013 tax year, involving an Appellant and the Revenue Commissioners. The core issue revolves around the Appellant's participation in Liberty Syndicates, which engaged in dividend purchase transactions designed to generate tax losses. The Commission's decision to uphold the tax assessment aligns with previous rulings by the High Court and Court of Appeal in related cases, concluding that the Appellant was not carrying on a trade and the primary purpose of the transactions was tax avoidance. Furthermore, the document addresses the inapplicability of a specific tax consolidation act section to the foreign dividend income and the invalidity of the Appellant's "expression of doubt", ultimately confirming the original tax assessment.

25TACD2025 - LPT refund refused - 4 year limit

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