949AM Revenue Commissioners to give effect to determinations

Summary

Revenue must give effect to the Appeal Commissioners’ determinations unless a determination is appealed to the High Court on a point of law. This usually involves Revenue calculating the actual tax liability and amending an assessment to reflect this amount.

Where the Appeal Commissioners determine that a Revenue officer was precluded from making an enquiry or taking an action because of the permitted 4-year time limit

Details

(1) Revenue must give effect to the Appeal Commissioners’ determinations unless a determination is appealed to the High Court on a point of law.

(2) Revenue to calculate the tax to be charged by an assessment where the Appeal Commissioners determine the amount that is chargeable to tax.

(3) An assessment that is to stand or that is to be amended, because of an Appeal Commissioner’s determination is final and conclusive, unless the determination is appealed to the High Court on a point of law.

(4) Where the Appeal Commissioners determine that a Revenue officer was precluded from making an enquiry or taking the action, the officer is obliged to cease the enquiry or action and the appellant does not have to act upon that enquiry or action.

Relevant Date: Finance Act 2021