Full coverage: Tax Appeals Commission

Case law has been trickling down from a 2018 EU dispute on the role of the Workplace Relations Commission, with deep implications for the powers of the Tax Appeals Commission. The latest score is 2-1 in favour of such state bodies, with a lot to play for.

A company organising high-profile horse racing meetings was found to be liable to pay corporate tax, with betting revenue featuring prominently in the Revenue’s case on appeal.

An accountant showed an average annual income of just €12,302 for ten years. Out of that, he managed to maintain a spouse, three privately educated school-going children and lived in a house complete with an indoor swimming pool which later sold for €10m.

When a politician gifted his ministerial pension to the state in the aftermath of the crisis, he claimed two corresponding tax benefits in a series of exchanges involving the finance minister, his department and Revenue. They were all wrong.

A new ruling details how the Tax Appeals Commission shot down emergency provisions introduced in Budget 2020 to tax share cancellations schemes. The appeals body is asserting far-reaching new powers, but Revenue is preparing its revenge in court.

Following an appeal against the Criminal Assets Bureau, an Irish national who makes a living travelling the world to buy and sell collectable coins has now challenged tax residency claims made by two successive countries.

Thousands of farmers in the co-op at the origin of Kerry Group were targeted by the tax authority over the status of so-called patronage shares. A new landmark case has revealed how the probe came unstuck.

The principle established in this pathfinder case – that a retiring partner can make tax-efficient arrangements to exit the firm – will have implications for hundreds of partnerships around the country.

A major accountancy firm paid older partners to leave and clear the way for new talent. However, in a dispute that has implications for hundreds of other partnerships, Revenue is challenging the tax status of the payments. A High Court case looms.

What are the corporate cut-outs used by rogue businesses to launder green diesel? Drawing from official documents and real-life cases, we describe the operation and the finances of the diesel laundering industry.