Case III
12/12/1990
Query
Are Disability Benefits receivable by Irish Residents under US Insurance Policies taxable here.
Decision
Yes, under Schedule D Case III.
Income Tax
Section 18, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT903513
20/02/1991
Query
Is court interest chargeable to income tax in the hands of the recipient
Decision
Yes, under Scedule d Case III
Income Tax
Section 18, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT913520