Revenue Note for Guidance

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Revenue Note for Guidance

934 Procedure on appeals

Summary

This section covers various aspects of the appeal hearings and deals with, among other things, who may attend, who may represent the inspector and the appellant and how the Appeal Commissioners deal with assessments in the light of their determinations of appeals.

Details

(1) An inspector is entitled to be present at every hearing and determination of an appeal, and may produce lawful evidence to support the assessment and give reasons in its support.

(2) Both the inspector and the appellant are permitted to have a barrister or solicitor to plead on their behalf and the Appeal Commissioners may also hear an accountant, a member of the Irish Taxation Institute or any other person representing the appellant whom they are satisfied should appear.

(3) Having heard evidence at the appeal, if it appears to the Appeal Commissioners that the appellant has been charged too much tax, they must abate or reduce the assessment but, otherwise, they must order that the amount assessed is to stand.

(4) If it appears to the Appeal Commissioners that the appellant has been undercharged, they must charge the person with the shortfall.

(5) In an appeal against income tax or corporation tax, if it appears to the Appeal Commissioners that —

  • the appellant was overcharged, they may reduce only the amount chargeable to income tax or corporation tax,
  • the assessment is correct, they may order that the amount chargeable to income tax or corporation tax is to stand,
  • the appellant was undercharged, they may increase only the amount chargeable to income tax or corporation tax.

(6) Where the Appeal Commissioners have determined an appeal, the inspector must implement this determination, unless the appeal is to be reheard by a Circuit Court Judge or a case is required to be stated for the opinion of the High Court. Where the inspector implements the determination, the liability thus determined is then payable as if it were the amount contained in an assessment against which no appeal had been made.

(7) Every determination of an appeal by the Appeal Commissioners must be recorded by them and sent to the inspector within 10 days.

Relevant Date: Finance Act 2021