The High Court delivered its judgment in the case of Louis Fitzgerald vs Revenue Commissioners [2021] IEHC 487 on 9 July 2021. The appellant challenged the decision of the Tax Appeals Commission in 176TACD2020 that he was a “relevant individual” as defined in s531AA TCA 1997 and was hence subject to the domicile levy. [This case was covered in “Direct Tax Cases” in Irish Tax Review, 34/1 (2021).]
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