From today taxpayers that disagree with a decision from a tax inspector will no longer have to lodge an initial appeal with the Revenue Commissioners, instead they can go directly to the new tax appeals system. The change is part of a major reform of the tax appeals system, which comes into law today.
Under the new tax appeals system, the right of the taxpayer to have a full rehearing of a decision in the Circuit Court will also disappear. Both the taxpayer and the Inspector can still appeal to the High Court but only on a point of law in a decision.
The changes stem from the Finance (Tax Appeals) Act signed into law last Christmas by President Michael D Higgins and a commencement order was signed before the general election to bring the new system into effect from today.
New Appeal System
Up until now aggrieved taxpayers initially appealed to the Revenue Commissioners and then, if still not happy, to an appeals commissioner. Under the new rules the appeal will now directly to the Tax Appeals Commission, an independent statutory body, in the first instance.
Two barristers, Lorna Gallagher and Mark O’Mahony, have been appointed as the first commissioners. The original draft legislation directed that appeals were to be held in public, but thanks to a late change the final legislation now permits a taxpayer to opt to have the case held in private, and most are expected to do so.
Uncertainty had previously been expressed about existing appeals and cases which were not finalised however provisions in the legislation deal with this, allowing the new commissioners to bring cases for the High Court, or seek direction from the High Court in disputed cases.
For more information on our tax services please contact us on 01-5175211 or email@example.com. We are a firm of Chartered Accountants based in Sandyford, Dublin 18 specialising in helping SME’s with all their tax and accounting needs.
About the author
Rob is a Fellow of the Institute of Chartered Accountants Ireland, a Certified Fraud Examiner and also a Xero Certified Advisor. With over 25 years professional and business experience in both the SME and Not for profit sectors, he is the trusted advisor of many clients across numerous sectors. Loves all things business, otherwise it’s a game of golf, running the odd marathon and still believing next year will be Liverpool’s year! #YNWA!