If the taxpayer does not require an assessment under section 997(1)(a), and there is no outstanding liability for the year concerned, the Inspector can use his discretion not to issue an assessment. The City of Limerick VEC v Lucy Carr and the Revenue Commissioners 2001 High Court
Appeal against an assessment to income tax for PAYE credit disallowed. 05TACD2018
Appeal concerns the taxation of an employee share award. 11TACD2018
