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Hi Alan, my client applied for artists exemption to revenue in early 2017. He subsequently received a letter from revenue stating that his application was not successful, but could appeal to the appeals commissioners. I recently looked up the revenue website to find that under the list "Artists Exemption - Section 105 Taxes Consolidation Act 1997" to find that his book was listed as receiving a determination(i.e. exemption appear to be granted) despite receiving a letter from revenue to the contrary. Revenue are now saying that that was an administrative error. My client in the interim had applied to the appeals commissioners further to receiving his letter of rejection for the exemption and recently was requested by the appeals commissioners to forward to them a Statement of Case. given that it was listed as granted on the revenue website, does my client have a case, to say he's now got artists exemption for his book?

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Posted by (Questions: 232, Answers: 5)
Asked on 14 January 2019 10:12 am
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