In this case, an appeal by case stated from the Tax Appeals Commission (TAC), the High Court considered whether a taxpayer had submitted a valid claim for a refund of tax under s865 TCA 1997. The taxpayer was non-tax resident in 2011. His gross salary was approximately €124,000, and his employer deducted €40,892 in PAYE. However, only €8,642 of his income was correctly within the charge to Irish tax.
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