by Professional Tax Advisers Team | Apr 16, 2025 | General, Inside News
In a recent appeal case the tax payer/appellant was claiming tax relief on maintenance payments he had made to his ex-wife following their separation. The divorce had taken place in another jurisdiction and the court had ordered the tax payer to make specified...
by Professional Tax Advisers Team | Dec 3, 2024 | General, Inside News, Tax Refunds
Gifting a life interest is sometimes done to ensure a person has: a residence during their lifetimeor a source of income e.g. rent Two points to keep in mind: 1) A life interest can be in any asset e.g. shares, house, land 2) Revenue regard an exclusive right of...
by Professional Tax Advisers Team | Apr 3, 2024 | General, Inside News, Tax Refunds
Our colleague John Conlon has successfully completed the A.D.I.T. (International Tax Qualification) He is now an International affiliate of the C.I.O.T. (Chartered Inst of Taxation – U.K.) We are delighted for John and the whole team here at PTA, as this is an ELITE...
by Professional Tax Advisers Team | Nov 28, 2023 | General, Inside News
A recent Tax Appeal Case centred on a doctor who operated as a locum through a company and employed his family members. Facts A doctor provided Locum Services He formed a Limited company with his wife – 50% shareholding each. The company provided the...
by Professional Tax Advisers Team | Jul 17, 2023 | General, Inside News
A recent case before the Revenue Appeals Commissioners related to a refund of tax being refused because it was outside the 4 year limit. This is a common theme for Revenue Appeals, and very often the taxpayer may have valid and compelling reasons as to why the refund...
by Professional Tax Advisers Team | Sep 21, 2022 | General, Inside News
Property is a hot topic at present, and in this month’s blog we cover the mistreatment of the Vat on the purchase of a property. The Purchase Mrs Smith purchases the freehold to a commercial property in 2015 She registers for VAT and reclaims the VAT charged on the...
