Repayments are confined to statutorily prescribed periods. Deutsche Morgan Grenfell Group plc v Attorney General 2005 STC 329
The taxpayer had overpaid a large amount of tax which he wanted to recover but he was unable to satisfy the conditions for the statutory remedy and in judgment of the Chancellor no claim could be brought under general law. Monro v Revenue & Customs Commissioners 2008 STC 1815
The taxpayer’s appeal was dismissed where he made an error for unclaimed deposits in his tax return. Gower Chemicals Ltd v Revenue and Customs Commissioners 2008 STC 1242
The taxpayer appealed Revenue's refusal to allow their claim for a tax repayment on grounds that they were unaware of the repayment due to them until they were informed of its existence by an official in their local tax office and that it was unreasonable for Revenue to apply the four year rule in such circumstances. The Tax Appeals Commissioner could not allow the appeal on the basis that they do not have discretion as regards the application of the four year limitation period in circumstances where a claim has been made outside of that period. 19TACD2016
An error occurred whereby the contributory state pension of the taxpayer's spouse was incorrectly treated for tax purposes as income of the taxpayer and was taxed accordingly. As a result, the taxpayer's spouse did not receive the benefit of their PAYE credit. Accordingly, tax deduced at source was a higher amount. The taxpayer made a claim for repayment of tax overpaid. Revenue refused the claim for repayment which related to the period outside of the four year statutory limitation period. The taxpayer claimed that as the tax was wrongly deducted it was unconscionable to apply the four year rule. As the Tax Appeals Commissioner does not have discretion as regards the application of the four year limitation period in circumstances where the claim has been made outside that period, there was no alternative but for the Commissioner to determine as a matter of law that the repayment claim is out of time. 18TACD2016
The taxpayer appealed Revenue's refusal to allow a claim for repayment of tax overpaid on the basis that the claim was outside the four year statutory time limit. The Tax Appeals Commissioner did not have discretion as regards the application of the four-year statutory limitation period in circumstances where the claim has been made outside of that period. Accordingly the appeal was dismissed. 11TACD2017
The taxpayer claimed a repayment of income tax for the tax years 2006 to 2009 on the basis of entitlement to a second PAYE tax credit in respect of his spouse which was not allocated to him. Revenue refused the claim as it was outside the four year limitation period. The taxpayer claimed that the limitation period should not apply in relation to the claim as it was the error of Revenue which resulted in the loss of the tax credit for the years in question. The Tax Appeals Commissioner determined that there was no alternative but to find that the taxpayer's claim was out of time. The Tax Appeals Commissioner did not have the discretion as regards the application of the four year limitation period. 08TACD2017
The taxpayer claimed a tax repayment in respect of the incapacitated child tax credit which the taxpayer was entitled to, but was not applied, for the tax years 2008 to 2010. Revenue refused the claim on the basis of the four year limitation period. The Tax Appeals Commissioner, not having the discretion as to the application of the limitation period, dismissed the appeal as the claim was out of time. 21TACD2016
The taxpayer claimed a repayment of tax deducted from a lump sum payment received under an AMRF in 2010. Revenue claimed that the as the taxpayer was jointly assessed the claim for repayment had to be included in the joint income tax return for 2010. The joint income tax return submitted to Revenue for that year did not include details of the AMRF or the tax deduced. By letter the taxpayer informed Revenue that details of the lump sum payment had been omitted. The taxpayer relied on this letter and the tax return as a valid claim for repayment of tax within the four year limitation period. Revenue did not agree that a valid claim was made. The Tax Appeals Commissioners determined that the taxpayer's 2010 income tax return did not comprise a valid claim because it did not contain "all information" as required by section 965 (b)(ii) TCA 1997. 26TACD2016
Four year time limit for claim for repayment of tax 03TACD2019, 14TACD2019, 20TACD2019
Refusal to refund overpayment of income tax paid due to the 4-year-limitation period 09TACD2018
Refusal to refund overpayment of income tax paid, and 4-year-limitation period 12TACD2018
Refusal to refund overpayment of income tax paid, and 4-year-limitation period 16TACD2018
Appeal relating to a claim for income-tax repayment and the 4-year rule 25TACD2018
Appeal relating to an offset of relevant contracts tax against income-tax liability and the 4-year rule 29TACD2018
