Self Assessment
06/09/1995
Query
Whether the capital allowances figure in a return of income is a material fact for the purposes of determining whether a full and true disclosure of all the material facts was made.
Decision
The capital allowances figure is a material fact for the purposes of determing whether a full and true disclosure of all the material facts was made.
Income Tax
Section 958, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT952559
27/11/1995
Query
Repayment of preliminary tax carries interest. Whether repayment of excess PSWT carries interest.
Decision
Repayment of excess PSWT does not carry interest
Income Tax
Section 953, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT952573