Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

The taxpayer "an approved body of persons" appealed to the Tax Appeals Commission the deduction of DIRT on the basis that DIRT is a form of income tax and they are exempted from income tax under section 235. The Tax Appeals Commissioners disagreed with the taxpayer determining that the taxpayer is not entitled to a repayment of DIRT per section 267, the taxpayer is not a company in whose hands the bank interest received would be subject to corporation tax and therefore the taxpayer was not entitled to a refund of the DIRT. 09TACD2016