Tax Appeals Commission

With reference to the Freedom of Information Act 2014, we wish to inquire whether there are any unpublished determinations or records about cases t hat are currently or were ever under appeal with the Tax Appeals Commission, with regard to S.604A TCA 1997. Our specific query is whether this legislation applies only to properties that a seller would have acquired by purchasing for cash, or, if it also applies to properties acquired by way o inheritance or gift