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05 Jul 2024

High Court: Revenue and TAC erred in interpretation of s.87(1) of the Taxes Consolidation Act 1997

The High Court clarifies that debt forgiveness should not be treated as a trade receipt under tax law. Learn more about this important ruling here.

Distillery had legitimate expectation that pandemic supply of sanitiser would be free from excise duty

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12 May 2022

Distillery had legitimate expectation that pandemic supply of sanitiser would be free from excise duty

The High Court has ruled that a gin distiller who produced hand sanitiser during the beginning of the Covid pandemic had a legitimate expectation that the product would be free from excise duty. The court held that there was an implied representation by the Revenue Commissioners that no excise duty would be applied arising from […]