Decision in ‘husband and wife’ tax case questioned

Link: Revenue to review S660

The decision in the so-called ‘husband and wife’ tax case could be overturned after the Big Four firm, together with the Professional Contractors Group, sought legal counsel.

The case was decided at the end of September, although the two Revenue Special Commissioners were divided in their opinion. Anne Redston, a tax partner at E&Y, said neither of the two commissioners has a ‘casting vote’ despite one being a ‘presiding’ commissioner.

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