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| Income Tax Regarding ITA67 s61, 6 AC 2000 ITA 1967 Section 61 PAYE/PRSI not operated by taxpayer re bonuses to staff. Settlement liability agreed with Revenue based on treating the payments made by the employer as gross from which tax/PRSI ought to have been deducted. Whether payment of the settlement amount (excluding interest and penalties) an allowable deduction? Decision: Appeal fails. |
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