CCAB-I responds to Tax Appeal Commission consultation

Oct 02, 2017

The CCAB-I made its submission in response to a public consultation on possible systems changes to enhance taxpayer engagement with the Tax Appeal Commission (TAC).  The submission calls for more resources to be made available to the TAC to deal with the delays in the tax appeals process including delays between the appeal hearing and delivery of the written determination.

CCAB-I recommends that the TAC should take a more pro-active stance to encourage Revenue and taxpayers to settle differences before the appeal hearing.  Correspondingly, CCAB-I is also calling for the introduction of more resolution mechanisms such as formal mediation in an effort to reduce the cost and volume of cases coming before the TAC.  A number of practical proposals were also made in the submission including:

  • Calls for a commitment by the TAC to respond to routine requests from parties during the appeals process within a prompt timeframe
  • An online facility to allow parties to a case to view correspondence and documents uploaded. CCAB-I also called for e-mail notifications to Revenue and the Agent when a new item of correspondence is uploaded.
  • Publication of determinations on the TAC’s website as soon as possible after they have issued to the parties
  • Publication of a schedule of pending determinations on the TAC website
  • A review of procedure for in-camera hearings
  • Case management conferences for the purposes of setting directions and timetables.

You can read the submission on our website