by Professional Tax Advisers Team | Jul 28, 2025 | General, Inside News
A recent High Court case centred on the issue of whether the transfer of a trade to a company was effective for Tax purposes. The taxpayer was assessed for Income Tax on income from a quarry business. The tax payer appealed the assessment on the basis that the...
by Professional Tax Advisers Team | Jul 3, 2025 | General, Inside News
A recent case before the Appeal Commissioner concerned directors of a company who had claimed a credit for PAYE paid. Facts · They had availed of the debt warehousing scheme during Covid · Revenue disallowed their claim under Section 997A TAC 1997 as the PAYE...