There have been a number of recent Appeal Commissioners cases whereby the taxpayers have successfully challenged notices of assessment. In two cases the Appeal Commissioner has ruled that the spouse of the taxpayer is entitled to claim PAYE credit and lower rate tax band on state pension adult allowance payments. Revenue has indicated that they are appealing to the High Court but in the meantime you can make a protective claim for 2013-2016 so that in the event of the taxpayer being successful at the High Court your claim to relief is already registered with Revenue. If this affects you or your clients please contact me.
http://duffytax.ie/wp-content/uploads/2017/09/logo-300x130.jpg 0 0 admin http://duffytax.ie/wp-content/uploads/2017/09/logo-300x130.jpg admin2017-12-15 14:30:392018-10-16 06:12:52Recent Appeal Commissioners cases