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Revenue - High Court

  • 01-05-2018 7:59pm
    #1
    Heisenburg81
    Closed Accounts Posts: 322 ✭✭


    Revenue are appealing two TAC decisions from last year where the TAC ruled that jointly assessed spouses who both received State Pension were both entitled to the PAYE credit and cut off, where the assessable spouse was receiving both pensions.
    Does anyone know when this appeal is taking place?
    How would you go about finding this out?


Comments

  • #2
    Squatter
    Closed Accounts Posts: 1,841 ✭✭✭Squatter


    Heisenburg81 wrote: »
    Revenue are appealing two TAC decisions from last year where the TAC ruled that jointly assessed spouses who both received State Pension were both entitled to the PAYE credit and cut off, where the assessable spouse was receiving both pensions.
    Does anyone know when this appeal is taking place?
    How would you go about finding this out?


    Thanks for flagging this; I spent an enjoyable hour going through the Determinations on the TAC website last night! :o

    The relevant Determination B][URL="http://www.taxappeals.ie/en/determinations/17tacd2017-employee-tax-credit"]LINK[/URL][/B includes the following addendum: "The Tax Appeals Commission has been requested to state and sign a case for the opinion of the High Court in respect of this determination, pursuant to the provisions of Chapter 6 of Part 40A of the Taxes Consolidation Act 1997 as amended" so, maybe they would be able to advise you when the appeal hearing will take place.

    Otherwise, you'll probably just have to monitor the High Court case listings on courts.ie


  • #3
    Heisenburg81
    Closed Accounts Posts: 322 ✭✭Heisenburg81


    Squatter wrote: »
    Thanks for flagging this; I spent an enjoyable hour going through the Determinations on the TAC website last night! :o

    The relevant Determination B][URL="http://www.taxappeals.ie/en/determinations/17tacd2017-employee-tax-credit"]LINK[/URL][/B includes the following addendum: "The Tax Appeals Commission has been requested to state and sign a case for the opinion of the High Court in respect of this determination, pursuant to the provisions of Chapter 6 of Part 40A of the Taxes Consolidation Act 1997 as amended" so, maybe they would be able to advise you when the appeal hearing will take place.

    Otherwise, you'll probably just have to monitor the High Court case listings on courts.ie

    I spent most of New Years Eve putting in protective claims due to the 4 year rule!


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