This podcast concerns a request for a preliminary ruling from a Latvian court to the Court of Justice of the European Union. The core issue revolves around whether a Latvian non-profit organization, implementing EU-funded projects, should be considered a taxable entity under EU VAT Directive 2006/112. Specifically, the questions concern the interpretation of Articles 9(1), 28, and 73 of the Directive regarding the organization's VAT liability given partial payment for services and EU funding. The case pits the Latvian Information and Communication Technologies Association against the Latvian State Revenue Service. The outcome will clarify the VAT treatment of non-profits involved in EU-funded projects.

Case C‑087 23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija (4 July 2024)

This podcast outlines a Tax Appeals Commission (TAC) determination regarding an Appellant's claim for income tax repayment. The core issue revolves around Section 865 of the Taxes Consolidation Act, 1997 (TCA 1997), which sets a four-year time limit for tax repayment claims. The Appellant sought a refund for the 2019 tax year, but their claim was filed in 2025, exceeding the statutory period. Despite the Appellant's arguments citing extenuating circumstances like the COVID-19 pandemic and lack of awareness, the Respondent (Revenue Commissioners) and the Commissioner maintained that the law allows no discretion for claims outside the four-year limit. Ultimately, the appeal failed because the burden of proof was not met to demonstrate that the refund was payable, as the legislation on taxation offers no room for equitable considerations.

200TACD2025 - Income Tax

This podcast outline the structure and content of a Tax Appeals Commission decision, likely concerning an appeal process between an Appellant and the Revenue Commissioners. Key sections such as Introduction, Background, Legislation and Guidelines, Submissions, Material Facts, Analysis, Conclusion, and Determination are consistently present, indicating a formal legal or quasi-legal document. A notable recurring theme is the assertion that "there was no agreement on 20 April 2023 or at anytime," suggesting a dispute regarding an alleged agreement. The presence of sections like "Decision on Validity of Appeal" and "Appeal" further emphasizes the document's focus on the adjudication of a tax-related dispute.

201TACD2025 - CAT

This podcast concerns a Tax Appeals Commission (TAC) determination regarding a Value-Added Tax (VAT) refund claim. The Appellant, a farming company, sought a refund for VAT incurred on purchasing an automatic calf feeder, a claim that the Revenue Commissioners had previously denied. The core of the appeal hinges on whether the calf feeder qualifies as "outlay on the construction, extension, alteration, or reconstruction of any building or structure" under the 2012 Refund Order, which governs VAT refunds for flat-rate farmers. The Commissioner's analysis ultimately focuses on the strict interpretation of the relevant legislation, concluding that the calf feeder, being a removable machine and not an integral part of the farm building's structure, does not meet the criteria for a VAT refund, despite the Appellant's arguments concerning prior practice and fairness.

202TACD2025 - VAT

This podcast discusses a determination from the Tax Appeals Commission concerning an appeal filed by an Appellant against a Value-Added Tax (VAT) assessment by the Revenue Commissioners (Respondent). The central issue revolves around whether the Appellant's business of providing licensed taxis to self-employed drivers for a fee constitutes the VAT-exempt service of "transport of passengers." The document details the background of the Appellant's business, which involved a "cosying" arrangement for taxi rental, and presents evidence from witnesses and legal arguments from both sides. Ultimately, the Commissioner analyzes the facts and relevant legislation, including the VATCA 2010 and EU VAT Directive, to determine if the Appellant's activities qualify for the tax exemption.

203TACD2025 - VAT

This podcast discusses an appeal to the Tax Appeals Commission regarding income tax and dividend withholding tax assessments levied against an individual (the "Appellant") and their company (the "Appellant company") for the 2019 tax year. The core dispute centers on whether a €200,000 payment from the Appellant company to the Appellant, in exchange for 20,000 Class B redeemable non-voting preference shares in another entity ("company B"), constituted a taxable distribution. The Revenue Commissioners contended the shares had no market value, while the Appellants argued their value was €200,000, directly linked to a loan and the Appellant's ability to repay it. The Commissioner ultimately found that the shares indeed had a market value of €200,000, leading to a reduction of the tax assessments to nil.

204TACD2025 - Dividend Witholding Tax & Income Tax

This podcast concerns an appeal brought before the Tax Appeals Commission by Liam Dunne against the Revenue Commissioners regarding Vehicle Registration Tax (VRT) charged on an imported car. The core of the appellant's argument centered on the arbitrary nature of the VRT calculation for vehicles not assigned a permanent statistical code within the Revenue's system, leading to a significantly higher tax than initially estimated by their online calculator. The commission's jurisdiction is limited to determining the correctness of the tax assessment, not overseeing the Revenue's internal processes or procedural fairness. Ultimately, the commission upheld the Revenue's revised VRT assessment based on Open Market Selling Price (OMSP), finding the appellant did not prove the original charge was incorrect according to the relevant legislation.

205TACD2025 - VRT

This podcast outlines an appeal by Lancer Scott Limited against a First Tier Tribunal (FTT) decision concerning Value Added Tax (VAT) assessments and penalties. The core dispute revolves around whether Lancer Scott Limited falsely claimed input tax based on invoices from entities linked to Wilfred Folwell, who was convicted of money laundering. Key issues examined include the timeliness of the tax assessment, whether the input tax claims were deliberate or fraudulent, and if the purported supplies actually occurred. The Upper Tribunal (Tax and Chancery Chamber) considered arguments regarding the FTT's reasoning and factual findings, ultimately dismissing the appeal and upholding the original decision that there was no error of law.

Lancer Scott Limited v HMRC [2025] UKUT 208 (TCC)

This podcast discusses a legal appeal before the Tax Appeal Commission regarding a stamp duty repayment claim. The Appellant sought a refund for stamp duty paid on land transferred from her father, intended for residential development. However, the Revenue Commissioners refused the claim because it was submitted outside the statutory four-year time limit mandated by the Stamp Duties Consolidation Act 1999. The Commission, despite acknowledging the Appellant's difficult personal circumstances, upheld the Revenue Commissioners' decision, emphasizing its lack of discretion to waive the time limit as defined by the relevant legislation.

206TACD2025 - Stamp Duty

This podcast outlines an appeal to the Tax Appeals Commission concerning a refusal by the Revenue Commissioners to grant a tax exemption for a book under Section 195 of the Taxes Consolidation Act 1997. The core issue revolves around whether the appellant's non-fiction work meets specific criteria outlined in the Guidelines, particularly paragraph 7(2)(d), which requires the work to relate to historical archives, be based largely on research from such archives, incorporate unique author insight, and be considered pioneering with a significant contribution to its subject. The document details the submissions from both the appellant and the respondent, the material facts found by the Commissioner, and an analysis of relevant legislation and precedents. Ultimately, the Commissioner determined that the appellant satisfied the burden of proof, concluding that the Revenue Commissioners were incorrect in their initial refusal.

207TACD2025 - Artists' Exemption

This podcast outlines a Tax Appeals Commission Determination regarding an appeal against the Revenue Commissioners. The appeal concerns a "Help to Buy" scheme repayment, where the Appellant disputed the 60% clawback rate applied after selling their home less than three years after purchase. The Appellant argued for a 40% repayment rate, citing extenuating family circumstances and being only days short of the three-year mark. However, the Appeal Commissioner affirmed the original assessment, stating that the relevant legislation mandates specific repayment rates and offers no discretion for individual circumstances or equitable considerations. The decision emphasizes the strict interpretation of tax law in determining the correct tax liability.

Case C‑087 23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija (4 July 2024)

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