Historic precedents

Up to 2004, it was Revenue practice to publish summaries of case decisions in the form of anonymised “precedents”. This practice was replaced by the development of a suite of Tax and Duty Manuals, which are updated regularly to reflect current Revenue practice.

The precedents have been retained on the website as they may be of historical interest. However, they should not be relied on as a guide to the correct tax position in current circumstances.

Taxpayers or agents who wish to confirm the correct tax treatment of a particular set of circumstances should consult the relevant Tax and Duty Manual. Alternatively, where appropriate, they may consult the Revenue Technical Service.

The index is in alphabetical order. Click on the 'A - Z' below to find the precedent you require.