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Determinations of the Appeal Commissioners

These determinations are published under the authority of Taxes Consolidation Act 1997, Section 944A which reads:


944A. The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.

Please note that these determinations are published "as is".  No correspondence will be entered into by the Office of the Appeal Commissioners regarding their content or any other matters relating to the cases.

Tax Type

Regarding

Reference

Date Reported

CGT

TCA97 s552

1 AC 2000

10 March 2000

CGT

TCA97 s573

2 AC 2000

10 March 2000

VRT

FA89 s92

3 AC 2000

10 March 2000

VRT

FA89 s92

4 AC 2000

10 March 2000

VRT

SI No 59 of 1993

5 AC 2000

10 March 2000

IT

ITA67 s61

6 AC 2000

10 March 2000

IT

ITA67 s61

7 AC 2000

10 March 2000

IT

ITA67 s255

8 AC 2000

10 March 2000

IT

TCA97 s112

9 AC 2000

10 March 2000

IT

ITA67 s255

10 AC 2000

10 March 2000

IT

TCA97 s669

11 AC 2000

10 March 2000

IT

TCA97 s271

12 AC 2000

10 March 2000

IT

TCA97 s669

13 AC 2000

10 March 2000

IT

TCA97 s1017

14 AC 2000

10 March 2000

IT

TCA97 s997

24 AC 2000

10 March 2000

BES Relief

FA84 s12

15 AC 2000

10 March 2000

VAT

VATA72 First Schedule

16 AC 2000

10 March 2000

VAT

VATA72 Sixth Schedule

17 AC 2000

10 March 2000

VAT

VATA72 s4

18 AC 2000

10 March 2000

VAT

VATA72 Second Schedule

19 AC 2000

10 March 2000

VAT

VATA72 Second Schedule

20 AC 2000

10 March 2000

VAT

VATA72 s4

21 AC 2000

10 March 2000

Excise

FA76 s41

22 AC 2000

10 March 2000

 Excise

FA95 s105

23 AC 2000

10 March 2000

CAT CATA76 s39 25 AC 2000 10 March 2000
VAT VATA72 First Schedule 1 AC 2003 2 April 2003
VAT VATA72 s10(3)(a)  2 AC 2003 2 April 2003
VAT VATA72 s4 & s5 3 AC 2003 2 April 2003
IT TCA97 s941(1) 4 AC 2003 2 April 2003
CGT TCA97 s648 5 AC 2003 2 April 2003

VAT

VAT 1972 s8

1 AC 2005

09 May 2005

RCT

Section 531(11)(b) and 531(19) TCA, 1997

1 AC 2007

23 January 2007

VAT

VAT Act 1972 Second Schedule

1 AC 2009

21 April 2009

Excise Finance Act 1976 Section 41(1) 2 AC 2009 21 April 2009

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Last modified: February 2008