The case of Revenue Commissioners v Wen-Plast (Research & Development) Ltd 2007 IEHC 66, considered whether the patented invention of a fire-resitant, hygienic door set, which included a fire resistant strip encased in a plastic material, ‘involved radical innovation’ within the meaning of section 141.
Four year time limit for the raising of assessments to dividend withholding tax 16TACD2019
