Domicile levy in the spotlight

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. For what reason did the Taxes Consolidation Act arise?

  2. Which of the following is not relevant for the application of the domicile levy?

  3. What is not regarded as Irish property for the purposes of the levy?

  4. Why is the impact of the domicile levy open for debate?

  5. What did the appellants in submit that the universal social charge constituted?

  6. What did Revenue argue that the USC is?

  7. What did the Appeal Commissioner determine could not be taken into account as a deduction?

  8. What did the Appeal Commissioner not accept?

  9. What was the outcome of the case?

  10. Why has awareness of the levy decreased among practitioners?