Additional assessments can be raised where income tax has been omitted from the first assessment. Criminal Assets Bureau v Hutch 1999 VI ITR 125
O’Rourke v The Appeal Commissioners 2010 IEHC 264 In the High Court Judge held that “section 955(3) plainly provides that if the Appeal Commissioners determine that the assessment was validly made then the assessment stands save to the extent that any amount or matter in that assessment is the subject of a valid appeal on any other grounds”.
Four year time limit for the raising of assessments to dividend withholding tax 16TACD2019
This appeal concerned assessment raised for additional tax liabilities, burden of proof on the taxpayer, and the four year time limit for raising assessments. 35TACD2017
This case considered the denial of tax rebates under a schem to buy specially adapted cars for disabled drivers or passengers Lennon (A Minor) v Disabled Drivers Medical Board of Appeal and The Minister for Finance, Ireland and The Attorney General [2018] IEHC 465
Appeal concerns the taxation of an employee share award. 11TACD2018
