Principal Private Residence relief

Mark and John write on the decision from the Tax Appeals Commission (TAC) on principal private residence relief. Of particular interest in this appeal is the quantum and sources of evidence provided by Revenue in support of its position and the analysis by the TAC in reaching its decision to deny the relief. The detail of the submissions presented by Revenue in this case provide careful food for thought and identify the key areas that should be considered. It is clear that Revenue are taking keen interest in claims for PPR relief given the generous nature the relief.

Read the article which featured in the January 2019 issue of tax.point.