949J Valid appeal and references in this Part to acceptance of an appeal

Summary

A valid appeal is one that is made in relation to a matter in respect of which an appeal is allowed by statute and where any conditions that must be satisfied before an appeal is made have been satisfied. Such conditions are usually the submission of outstanding tax returns to Revenue and the payment of the part of the tax liability that is not in dispute.

The Appeal Commissioners are to decide whether or not to accept an appeal based on the facts and information available to them when an appeal is made. However, this does not preclude them from reversing their decision if, and when, different facts and information become available.

Details

(1) A valid appeal is one that is made in relation to an appealable matter (i.e. a matter in respect of which an appeal is allowed under the various taxation Acts) and where any conditions that must be satisfied before an appeal is made have been satisfied (for example, the submission of a tax return to Revenue).

(2), (3) & (4) The Appeal Commissioners shall decide whether to accept an appeal based on the facts and information available to them when an appeal is made. However, this does not preclude them from reversing their decision if different facts and information become available.

Relevant Date: Finance Act 2021