Case Law

If the taxpayer does not require an assessment under section 997(1)(a), and there is no outstanding liability for the year concerned, the Inspector can use his discretion not to issue an assessment. The City of Limerick VEC v Lucy Carr and the Revenue Commissioners 2001 High Court

Appeal against an assessment to income tax for PAYE credit disallowed. 05TACD2018

Appeal concerns the taxation of an employee share award. 11TACD2018

This appeal considered the tax treatment of taxable Social Welfare Benefits (State pension income) 115TACD2020

This appeal centred on a tax underpayment which arose because tax credits were not correctly allocated to PAYE income to sufficiently pay tax via the PAYE system. 116TACD2020

Appeal against notices of amended assessment to Income Tax 61TACD2023