Case II
21/11/1990
Query
Is income earned abroad by irish resident entertainers taxable in Ireland under Schedule D case II.
Decision
Yes
Income Tax
Section 18, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT903501
24/08/1995
Query
Can self-employed medical practitioners who must be registered with the Medical Council in order to practice and who pay a retention fee to the council in order to remain on the register claim a deduction for the payment in computing their profits?
Decision
Yes
Income Tax
Section 65, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT953537
20/09/1995
Query
Refunds of a percentage of fees paid by self employed practitioners to the Medical Protection Society are made by Health Boards. Tax relief on the gross fees is estimated by the boards when they are calculating the refunds. Do these refunds have to be taken into account when preparing accounts and on what amounts is tax relief due to the practitioners?
Decision
Refunds of fees received must be taken into account. As a result tax relief will be due on the net amount paid in each case i.e. the gross payment made less the actual refund received.
Income Tax
Section 81, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT953548