Precedents
Here you will find details of precedents which we currently draw upon in making decisions.
Definition of a Precedent:
A Previous Case or legal decision taken as a guide for subsequent cases or as a legal justification.
The index is in alphabetical order. Click on the 'A - Z' below to find the decision you require.
A
- Abbattoirs
- Admissions
- Agency services in relation to financial services
- Agricultural Produce
- Agricultural Societies
- Aircraft
- Allowance for capital expenditure on carparks
- Allowance for rent paid
- Aluminium
- Aluminium gutters
- Amnesty
- Animal feed
- Annual Payments
- Application of Zero Rate
- APSS & company reconstruction
- Artists exemption/patent royalty - residence
- Assembly
- Athletes
- Awards by the Labour Court
B
- Balancing Charges - Industrial Buildings
- Blending(Tea)
- Bromides
- Bulls
- Business Entertainment
- Business Expansion Scheme
C
- Capital Allowances
- Capital Allowances - car parks
- Capital Allowances - educational institutions
- Capital Allowances - farm buildings
- Capital Allowances - finance lease
- Capital Allowances - hotels
- Capital Allowances - Motor Vehicles
- Capital Allowances - Plant
- Capital Allowances - refuse trucks
- Capital Allowances - tractors
- Capital Allowances - urban renewal
- Capital Allowances (expenditure on refurbishment)
- Capital Allowances (Fishing boat)
- Capital Allowances (holiday cottage)
- Capital Allowances (Jetty)
- Capital Allowances (marina furniture)
- Capital Allowances (Mushroom growing)
- Capital Allowances (Non-residents)
- Capital Allowances -Bord Fáilte
- Capital Allowances for certain leases assets
- Capital Alowances - grants
- Capital Alowances - industrial buildings
- Capital Distribution on Group Restructuring
- Capital v Revenue
- Carbonated water
- Case I deduction - provision
- Case 1 Deductions
- Case I
- Case I - commencement
- Case I Deductions
- Case II
- Case II - deductions
- Case III
- Case IV
- Case stated
- Case V
- Catering
- Chargeable person
- Charitable Exemption
- Charities
- Chilled meals
- Claiming a repayment of dividend withholding tax under the terms of these treaties
- Co-development
- Commercial photographer
- Company reconstructions
- Compensation/Insurance proceeds
- Compilation of information
- Composite Supply
- Computation of Profits
- Computer assembly and upgrade
- Computer Hardware
- Computer programmes: development and repair
- Computer services
- Computer Software
- Connected Persons
- Construction
- Control
- Control & Qualifying Companies
- Copyright
- Copyright Royalties
- Correlative Adjustments
- Covenants
- Credit Card / Payment by Employer
- Credit Card system
- Cutting and printing
D
- Data processing
- Day-old chicks
- Deductible VAT
- Deed of Covenant
- Deed of Separation / Lump Sum Payment
- Dental Prostheses
- Dependant relative for health expenses purposes
- Design
- Design and programming diskette
- Designated areas, Enterprise areas
- Desktop publishing
- Development land-CPO'S
- Diplomatic Agents - Personal Assets
- Director's loan
- DIRT
- DIRT credit
- Disabled Driver and Passenger Regulations 1994
- Disc controller
- Disposal of business/farm on retirement
- Disposal of Shares
- Disposal of Shares/Options
- Dispositions
- Distributions to certain non-resident companies
- Dividend Income
- Doors, window frames etc
- Double Rent Allowance
- Double Rent Deduction
- Double Taxation relief
- Drying seeds
- Due date for tax
- Duplication
- Dwarfing of Chrysanthemums
E
- Earn-outs and share for share transactions
- Electricity
- Electricity Production
- Eligible Shares
- Elimination of Risk
- Embassy Employees - taxation of
- Embroidery of clothing
- Embryo's
- Employment Appeals Tribunal
- Engine re-manufacture
- Error or mistake claims
- Estates of deceased taxpayers
- Expenses and Allowances paid by APSO
- Exports
- Expression of doubt
- Extent of European Community
F
- Factoring & Invoice Discounting
- Family Trading Company(ies)
- Farm Averaging
- Farm Buildings
- Farm buildings allowance
- Farm Losses
- Farm losses - Carry forward of farm losses
- Farming
- Farming - Cattle
- Farming - Compulsory disposal
- Farming - EU installation grant
- Farming - forestry premium
- Farming - income averaging
- Farming - milk quota
- Farming - profile to accounts
- Farming - stud farms
- Farming - superlevy
- Farming partnership losses
- Farming/Case I
- Ferry company shows films aboard ship
- Film post production
- Film Sets
- First Registration.
- Fish Farming
- Fish Processing
- Flat-Rate Addition
- Food
- Foreign currency
- Foreign exchange loss on loan - whether allowable
- Fowl processing
- Fruit processing
- Fully paid up share capital
- Fund Management
G
- Garage Repairs and Maintenance
- Gas
- Gifts to sportsmen
- Golf Courses
- Grain
- Grants - P+M
- Graphic Design
- Group Dividends
- Group Registration
- Group relief
- Grubbing up of orchards
H
I
- IBA - property occupied by tenant of sublessee
- IBWDA - trade for which bldg in use
- Incapacitated Child Allowance - Dyslexia
- Income averaging
- Income chargeable to tax
- Industrial Building Allowance
- Industrial Buildings
- Industrial Buildings - Writing down allowances
- Initial Market Value
- Insurance - Serious Illness/Personal Accident
- Interest
- Interest as a trade deduction
- Interest of Money
- Interest on Loans - Company ceased
- Interest paid
- Interest paid / repayment of Superannuation refund
- Interest received by partnership
- Interest treated as a distribution
- Interpretation - Farming and market gardening
- Ireland/U.S. DTA, 1949 - Article XV(2)
- Ireland/U.S. DTA, 1949 - Article XVIII
L
- Leasing
- Leasing of Farm Land
- Licence fees received by software developer
- Life rafts
- Linen
- Lloyds Income
- Loan applied in acquiring interest in companies
- Loan relief on acquiring interest in companies
- Loans to acquire interest in a company
- Loans to employees. Preferential Rate applying
- Lobsters
- Loss
- Loss Adjusters
- Losses/negligible value
- Lump Sum on account of Injury / Disability
M
- Malt
- Manufacture/installation of refrigeration units
- Meat Processing
- Medical Services
- Medicines
- Milk
- Milk Recording Services
- Mines
- Motor expenses
- Motor Expenses restriction
- Motor repair
- Music Master Tape
- Music Tapes(Duplication)
- Mussel farming
N
- New
- Newspaper/Printing
- Newspapers
- Non resident/ requirement to submit an ROI
- Non-resident spouse / Joint assessment
- Nut processing
O
- Occupational Pensions
- Offals
- Office stationery and support
- Offshore Funds
- Offshore Funds: Distributor Status
- Outsourcing
- Owner Occupiers
P
- Package rule
- Partners - non resident
- Partnership and the BES
- Partnership determination
- Partnership profits - unallocated
- Partnerships
- Partnerships/asset sharing ratios
- Partnerships/Goodwill
- Patent royalties
- Patent royalty - residence
- Patents
- Peat products
- Permanent Establishment
- Permanent Reliefs
- Pharmaceutical /Validation
- Pharmaceuticals/ subcontracting
- Pharmaceuticals/phase in
- Phase-in
- Photo processing
- Plant
- Plant - suspended ceiling
- Portable cabins
- Pre-Letting Expenses
- Printing of newspaper
- Printing plates/film positives
- Printing textbooks
- Printing, copying
- Printing/General
- Processing marble and slate
- Production of software package
- Profession
- Programming
- Property Management & Joint Expenses
- Property Transactions
- Property. Short-term lettings
- PSWT
- Purpose of Investment
Q
R
- Race Horse Trainer
- RCT
- Records to be kept
- Recruitment awards
- Recycled paper
- Recycled waste
- Recycling of waste water/oil
- Reduced rate
- Reduced rate/earn outs
- Reduced Rate/married persons
- Registered Holiday Apartments
- Registered Holiday Cottages
- Registration
- Relevant Contracts Tax
- Relief for interest paid on certain home loans
- Relief on loans on acquiring interest in companies
- Remanufacture
- Remanufacture/cartridges
- Rent paid / Housing Authority
- Rent paid as Lump sum
- Rented Residential Accommodation
- Rented Residential Accomodation
- Rented residential relief
- Repayments and interest
- Replacement borrowing
- Requirement to expend bonus in a specific manner
- Residence
- Resort Areas
- Resort Areas - double rent allowance
- Retail sales
- Retirement Annuities
- Retirement Relief
- Retirement relief/clawback
- Retirement relief/Holding companies
- Retirement relief/leaseholds
- Roll-over Relief and 'taxi plates'
- Roll-over Relief on Shares
- Roll-over Relief/re-investment relief
- Royalties
S
- Sale of goods
- Sand
- Sawmill
- SCSB : average emoluments for last 3 years
- Second VAT Simplification
- Section 13A Authorisations
- Section 23 Relief
- Securitisation / Receivables
- Seed Capital Scheme
- Seeds, minerals, sileage additives
- Self Assessment
- Settlement Trusts and urban renewal
- Severance agreement includes damages
- Share Option Income & Foreign Earnings Deduction
- Share Option Income & SCSB
- Shares in stock exchange
- Sheepskins and wool
- Sickness Benefit Scheme
- Sound recordings
- Special Investment Policies
- Special Portfolio Investment Accounts (SPIA)
- Special Savings Accounts
- Specified Collective Investment Undertaking
- Specified Collective Investment Undertakings
- SPIA - disposal to SPIA held by spouse
- Sporting bodies and DIRT
- Sportsmen - income from media
- Sterilisation
- Stock Exchange/OTC Bulletin Board
- Stock relief
- Stock relief - deer farming
- Sub-contract
- Sub-contracting
- Subscription for shares
- Subsidiaries
- Subsidiaries & Control
- Surcharge and Preliminary Tax
T
- Tarmacadam
- Tax Clearance
- Tax Clearance - Grants
- Tax relief for eligible shares
- Tax relief on Covenants
- Taxability of Boarding Out Allowances
- Television Programmes
- Temple Bar
- Temple Bar - Owner Occupiers
- Temple Bar - refurbishment
- Temporary Exemptions
- Tennis Courts
- Termination Payment by Non-resident Employer
- Termination payment to non resident individual
- Testing
- Third party returns
- Timber
- Total Income
- Trade Protection Associations
- Trade union taxation
- Trade Unions
- Trading deduction - unbilled disbursements
- Trading in the State; Permanent Establishment
- Trading stock
- Training flights
- Transfer of assets before death
- Transfer of assets/non-resident groups
- Transfer of Business
- Transfer of business to a company
- Treatment of debtors in accounts of professionals
- Trust Scheme for advance payment of funeral costs
- Trustees - extent of charge
- Trusts
- Turkey eggs
U
V
- Value Received
- Value received by persons other than the claimant
- VAT Rate Increases
- Vegetable processing
- Vehicle repair
- Vodka
