942 Appeals to Circuit Court

Summary

Any person aggrieved by a determination of the Appeal Commissioners may require that the appeal be reheard by a Circuit Court judge. Written notice to this effect must be given to the inspector within 10 days of the Appeal Commissioners’ ruling. The ruling of the Circuit Court judge will be final and conclusive unless a case is required to be stated for the opinion of the High Court. Appeals to the Circuit Court are heard in camera.

Details

(1) A person aggrieved by the Appeal Commissioners’ determination may call for the appeal to be reheard by a judge of the Circuit Court. Notice in writing must be given to the inspector within 10 days of the ruling by the Appeal Commissioners. The Appeal Commissioners must transmit to the judge any statement or schedule that was given to them for the appeal.

(2) The inspector is required to send to the judge the Appeal Commissioners’ ruling in the form in which it is recorded.

(3) The Circuit Court judge must rehear and determine the appeal with the same powers and authorities as the Appeal Commissioners. The judge’s determination will, subject to a statement of a case for the High Court, be final and conclusive.

(4) The same right of hearing by a barrister, solicitor, etc as applied before the Appeal Commissioners (see section 934(2)) applies in the case of a rehearing in the Circuit Court.

(5) The judge must make a declaration in the form required by the Act to be made by an Appeal Commissioner.

(6) Where the judge has determined an appeal, the inspector must implement this determination, unless 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.

(8) If, following the application for a rehearing of an appeal by a Circuit Court judge, there is a written agreement (see section 933(3)) between the inspector and the taxpayer in relation to the assessment, the inspector will implement the agreement that the assessment is to stand or be amended. The assessment will then have the same standing as if it were an assessment against which no appeal had been made.

(9) Every rehearing of an appeal in the Circuit Court is to be held in camera.

Relevant Date: Finance Act 2021