asked the Minister for Finance if he will allow a person (details supplied) in County Wexford to claim wages being paid to his sons who are working in the family business against his profits, which is presently being refused by the Revenue Commissioners.
Written Answers. - Admissibility of Wages.
48.
The question of determining the admissibility of wages as a deduction in computing trading profits for income tax purposes in any particular case is not a function of the Minister for Finance but falls to be decided in the first instance by the inspector of taxes.
I have been advised by the Revenue Commissioners that on 6 November 1985 the appeal commissioner upheld the decision of the inspector of taxes that the wages referred to in the question were not allowable as deductions in computing the taxpayer's profits for the years 1981-82 to 1984-85. The taxpayer has requested a rehearing of his case by the Circuit Court and the decision of that court must now be awaited.