Case Law

In Harris v Quigley & Irwin 2005 VI ITR 839 the Judge observed that although the determination of the Appeal Commissioners was not final, it was a lawful determination which then had to be put into effect. Therefore monies due to the taxpayer by Revenue pending the determination of the case stated to the High Court were lawfully due to be paid to the taxpayer. Subsequent legislative amendment to section 934 by FA 07 now provides that if a decision is subject to an appeal on a point of law to the High Court, no tax will be payable or repayable following a determination by the Circuit Court.

An Inspector was entitled to argue for an increase in an assessment he raised, although the UK equivalent of section 934 allows the Inspector only to give evidence and reasons which support the assessment. Glaxo Group v IRC 1996 STC 191

Menolly Homes Limited v The Appeal Commissioners & Anor 2010 IEHC 49 considered if the taxpayer has a right to cross-examine a tax inspector on an appeal before the Appeal Commissioners

This case considered the scope of the Appeal Commissioners and the Circuit Court Lee v The Revenue Commisioners, [2018] IEHC 46