New Tax appeals process
A new tax and duty appeal process system commenced in Ireland on 21 March 2016 with the commencement of the Finance (Tax Appeals) Act 2015.
Tax Appeal Commission
Under the new process all appeals are made to the new Tax Appeals Commission, generally within a strict 30 day period.
Appeals are heard by Appeals Commissioners.
Appeals against Appeal Commissioner determination/decision
The appeals process against determinations (decisions) of Appeals Commissioners has been fundamentally changed. The right to a full rehearing of a case in the Circuit Court has been removed.
Appeal to High Court on a point of law
Instead the only right against a determination of an Appeal Commissioner, is an appeal to the High Court on a point of law. The Appeal Commissioner now prepares the case stated to the High Court within a fixed three month time period.
To coincide with the new appeal process against assessment of Revenue, the Revenue Commissioners have made available a new Tax and Duty Appeal Manual in light of the new appeals process that commenced on 21 March 2016.
Contact us if you have any queries related to taxation.
The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.
No liability whatsoever is accepted by M. McLoughlin & Co. for any action taken in reliance on the information in this article