Determinations

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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Determinations of the Appeal Commissioners

Copyright © 2000-2008 Office of the Appeal Commissioners Last modified: February 2008

Copyright © 2000-2008 Office of the Appeal Commissioners
Last modified: February 2008