The Tax Appeals Commissioner noted that the effect of section 997A gives statutory authority to deny prescribed individuals from claiming a credit for the income tax deducted from their emoluments but not remitted to Revenue by companies in which those individuals hold a material interest. The taxpayer's appeal was dismissed. 23TACD2017
Revenue assessed the appellant company director to income tax deducted by an employer and not remitted to the collector general. 13TACD2019
Appeal against an assessment to income tax for PAYE credit disallowed. 05TACD2018
Taxpayer appealed Revenue's assessment to income tax for unpaid PAYE on salary where the tax was withheld by the employer company but was not paid over to Revenue. 21TACD2018
