{"id":12921,"date":"2022-08-12T21:11:54","date_gmt":"2022-08-12T21:11:54","guid":{"rendered":"http:\/\/legalblog.ie\/?p=12921"},"modified":"2024-04-07T11:54:19","modified_gmt":"2024-04-07T11:54:19","slug":"tax-appeals","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/tax-appeals\/","title":{"rendered":"Tax Appeals"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Making_an_Appeal\" title=\"Making an Appeal\">Making an Appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Acceptance_of_Appeal\" title=\"Acceptance of Appeal\">Acceptance of Appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Further_TAC_Requirements\" title=\"Further TAC Requirements\">Further TAC Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Preliminary_Hearing\" title=\"Preliminary Hearing\">Preliminary Hearing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Pre-Hearing\" title=\"Pre-Hearing\">Pre-Hearing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Hearing\" title=\"Hearing\">Hearing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Evidence\" title=\"Evidence\">Evidence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Determination\" title=\"Determination\">Determination<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Determination_Issues\" title=\"Determination Issues\">Determination Issues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Reports\" title=\"Reports\">Reports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Appeal_to_High_Court\" title=\"Appeal to High Court\">Appeal to High Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Finance_Act_2019_Changes\" title=\"Finance Act 2019 Changes\">Finance Act 2019 Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Finance_Tax_Appeals_and_Prospectus_Regulation_Act_2019\" title=\"Finance (Tax Appeals and Prospectus Regulation) Act 2019\">Finance (Tax Appeals and Prospectus Regulation) Act 2019<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Finance_Act_2020_Changes\" title=\"Finance Act 2020 Changes\">Finance Act 2020 Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Finance_Act_2021\" title=\"Finance Act 2021\">Finance Act 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/tax-appeals\/#Finance_Act_2022_Case_States\" title=\"Finance Act 2022 Case States\">Finance Act 2022 Case States<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#TAXES_CONSOLIDATION_ACT\" title=\"TAXES CONSOLIDATION ACT\">TAXES CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_ss_932-949\" title=\"Appeals (ss. 932-949)\">Appeals (ss. 932-949)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_income_tax_and_corporation_tax_assessments_ss_932-944A\" title=\"Appeals against income tax and corporation tax assessments (ss. 932-944A)\">Appeals against income tax and corporation tax assessments (ss. 932-944A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Prohibition_on_alteration_of_assessment_except_on_appeal\" title=\"Prohibition on alteration of assessment except on appeal.\">Prohibition on alteration of assessment except on appeal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_assessment\" title=\"Appeals against assessment.\">Appeals against assessment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Procedure_on_appeals\" title=\"Procedure on appeals.\">Procedure on appeals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Power_to_issue_precepts\" title=\"Power to issue precepts.\">Power to issue precepts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Objection_by_inspector_or_other_officer_to_schedules\" title=\"Objection by inspector or other officer to schedules.\">Objection by inspector or other officer to schedules.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Confirmation_and_amendment_of_assessments\" title=\"Confirmation and amendment of assessments.\">Confirmation and amendment of assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Questions_as_to_assessments_or_schedules\" title=\"Questions as to assessments or schedules.\">Questions as to assessments or schedules.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Summoning_and_examination_of_witnesses\" title=\"Summoning and examination of witnesses.\">Summoning and examination of witnesses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Determination_of_liability_in_cases_of_default\" title=\"Determination of liability in cases of default.\">Determination of liability in cases of default.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Statement_of_case_for_High_Court\" title=\"Statement of case for High Court.\">Statement of case for High Court.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_to_Circuit_Court\" title=\"Appeals to Circuit Court.\">Appeals to Circuit Court.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Extension_of_section_941\" title=\"Extension of section 941.\">Extension of section 941.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Communication_of_decision_of_Appeal_Commissioners\" title=\"Communication of decision of Appeal Commissioners.\">Communication of decision of Appeal Commissioners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Publication_of_determinations_of_Appeal_Commissioners\" title=\"Publication of determinations of Appeal Commissioners.\">Publication of determinations of Appeal Commissioners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_capital_gains_tax_assessments_ss_945-946\" title=\"Appeals against capital gains tax assessments (ss. 945-946)\">Appeals against capital gains tax assessments (ss. 945-946)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_assessments\" title=\"Appeals against assessments.\">Appeals against assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Regulations_with_respect_to_appeals\" title=\"Regulations with respect to appeals.\">Regulations with respect to appeals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Miscellaneous_ss_947-949\" title=\"Miscellaneous (ss. 947-949)\">Miscellaneous (ss. 947-949)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_determination_under_sections_98_to_100\" title=\"Appeals against determination under sections 98 to 100.\">Appeals against determination under sections 98 to 100.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_amount_of_income_tax_deducted_under_Schedule_E\" title=\"Appeals against amount of income tax deducted under Schedule E.\">Appeals against amount of income tax deducted under Schedule E.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_determinations_of_certain_claims_etc\" title=\"Appeals against determinations of certain claims, etc.\">Appeals against determinations of certain claims, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_to_Appeals_Commissioners_ss_949A-949AX\" title=\"Appeals to Appeals Commissioners (ss. 949A-949AX)\">Appeals to Appeals Commissioners (ss. 949A-949AX)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Interpretation_and_General_ss_949A-949H\" title=\"Interpretation and General (ss. 949A-949H)\">Interpretation and General (ss. 949A-949H)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Interpretation\" title=\"Interpretation\">Interpretation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Delegation_of_acts_and_functions_of_the_Revenue_Commissioners\" title=\"Delegation of acts and functions of the Revenue Commissioners\">Delegation of acts and functions of the Revenue Commissioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Electronic_means\" title=\"Electronic means\">Electronic means<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Persons_acting_under_authority\" title=\"Persons acting under authority\">Persons acting under authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Directions\" title=\"Directions\">Directions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Joining_of_additional_parties_to_appeal\" title=\"Joining of additional parties to appeal\">Joining of additional parties to appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Withdrawal_and_dismissal_of_appeals\" title=\"Withdrawal and dismissal of appeals\">Withdrawal and dismissal of appeals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Flexible_proceedings\" title=\"Flexible proceedings\">Flexible proceedings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Making_and_acceptance_of_appeals_ss_949I-949P\" title=\"Making and acceptance of appeals (ss. 949I-949P)\">Making and acceptance of appeals (ss. 949I-949P)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Notice_of_appeal\" title=\"Notice of appeal\">Notice of appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Valid_appeal_and_references_in_this_Part_to_acceptance_of_an_appeal\" title=\"Valid appeal and references in this Part to acceptance of an appeal\">Valid appeal and references in this Part to acceptance of an appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Notification_of_appeal_to_Revenue_Commissioners\" title=\"Notification of appeal to Revenue Commissioners\">Notification of appeal to Revenue Commissioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Objection_by_Revenue_Commissioners\" title=\"Objection by Revenue Commissioners\">Objection by Revenue Commissioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Acceptance_of_an_appeal\" title=\"Acceptance of an appeal\">Acceptance of an appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Refusal_to_accept_an_appeal\" title=\"Refusal to accept an appeal\">Refusal to accept an appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Late_appeals\" title=\"Late appeals\">Late appeals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Effect_of_enforcement_action_for_collection_of_tax\" title=\"Effect of enforcement action for collection of tax\">Effect of enforcement action for collection of tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-60\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Pre-hearing_proceedings_ss_949Q-949W\" title=\"Pre-hearing proceedings (ss. 949Q-949W)\">Pre-hearing proceedings (ss. 949Q-949W)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Statement_of_case\" title=\"Statement of case\">Statement of case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-62\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Exchange_of_statement_of_case\" title=\"Exchange of statement of case\">Exchange of statement of case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-63\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Outline_of_arguments\" title=\"Outline of arguments\">Outline of arguments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-64\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Adjudication_without_a_hearing\" title=\"Adjudication without a hearing\">Adjudication without a hearing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-65\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Settlement_of_appeal_by_agreement\" title=\"Settlement of appeal by agreement\">Settlement of appeal by agreement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-66\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Staying_proceedings\" title=\"Staying proceedings\">Staying proceedings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-67\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Hearings_ss_949X-949AF\" title=\"Hearings (ss. 949X-949AF)\">Hearings (ss. 949X-949AF)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-68\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Time_and_place_for_hearing\" title=\"Time and place for hearing\">Time and place for hearing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-69\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Public_hearings\" title=\"Public hearings\">Public hearings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-70\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Exclusion_from_hearings\" title=\"Exclusion from hearings\">Exclusion from hearings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-71\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Parties_representatives\" title=\"Parties&#8217; representatives\">Parties&#8217; representatives<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-72\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Evidence-2\" title=\"Evidence\">Evidence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-73\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Oath\" title=\"Oath\">Oath<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-74\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Summoning_and_examination_of_witnesses-2\" title=\"Summoning and examination of witnesses\">Summoning and examination of witnesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-75\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Oral_determinations\" title=\"Oral determinations\">Oral determinations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-76\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Determinations_ss_949AG-949AO\" title=\"Determinations (ss. 949AG-949AO)\">Determinations (ss. 949AG-949AO)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-77\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Mode_of_proceeding_if_appeal_adjudicated_on_by_way_of_a_hearing\" title=\"Mode of proceeding if appeal adjudicated on by way of a hearing\">Mode of proceeding if appeal adjudicated on by way of a hearing<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-78\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Incomplete_information\" title=\"Incomplete information\">Incomplete information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-79\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Determinations_and_their_notification\" title=\"Determinations and their notification\">Determinations and their notification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-80\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Determinations_in_relation_to_assessments\" title=\"Determinations in relation to assessments\">Determinations in relation to assessments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-81\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Determinations_other_than_in_relation_to_assessments\" title=\"Determinations other than in relation to assessments\">Determinations other than in relation to assessments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-82\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Revenue_Commissioners_to_give_effect_to_determinations\" title=\"Revenue Commissioners to give effect to determinations\">Revenue Commissioners to give effect to determinations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-83\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Publication_of_determinations\" title=\"Publication of determinations\">Publication of determinations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-84\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appealing_determinations_of_the_Appeal_Commissioners_ss_949AP-AT\" title=\"Appealing determinations of the Appeal Commissioners (ss. 949AP-AT)\">Appealing determinations of the Appeal Commissioners (ss. 949AP-AT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-85\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appealing_against_determinations\" title=\"Appealing against determinations\">Appealing against determinations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-86\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Case_stated_for_High_Court\" title=\"Case stated for High Court\">Case stated for High Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-87\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Determinations_of_High_Court\" title=\"Determinations of High Court\">Determinations of High Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-88\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeal_to_Court_of_Appeal\" title=\"Appeal to Court of Appeal\">Appeal to Court of Appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-89\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Revenue_Commissioners_to_give_effect_to_decisions_of_High_Court_Court_of_Appeal_and_Supreme_Court\" title=\"Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court\">Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-90\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Chapter_7_Penalties_and_Sanctions_ss_949AU-AV\" title=\"Chapter 7 Penalties and Sanctions (ss. 949AU-AV)\">Chapter 7 Penalties and Sanctions (ss. 949AU-AV)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-91\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Summoning_and_examination_of_witnesses-3\" title=\"Summoning and examination of witnesses\">Summoning and examination of witnesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-92\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Dismissal_of_an_appeal\" title=\"Dismissal of an appeal\">Dismissal of an appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-93\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeal_Commissioner_vacating_office_before_completion_of_appeal_ss_949AW-AX\" title=\"Appeal Commissioner vacating office before completion of appeal (ss. 949AW-AX)\">Appeal Commissioner vacating office before completion of appeal (ss. 949AW-AX)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-94\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeal_Commissioner_vacating_office_prior_to_determination\" title=\"Appeal Commissioner vacating office: prior to determination\">Appeal Commissioner vacating office: prior to determination<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-95\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeal_Commissioner_vacating_office_prior_to_completion_and_signing_of_case_stated\" title=\"Appeal Commissioner vacating office: prior to completion and signing of case stated\">Appeal Commissioner vacating office: prior to completion and signing of case stated<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-96\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_in_relation_to_assessments\" title=\"Appeals in relation to assessments.\">Appeals in relation to assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-97\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Chargeable_persons_no_appeal_against_self_assessment\" title=\"Chargeable persons: no appeal against self assessment.\">Chargeable persons: no appeal against self assessment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-98\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Chargeable_persons_requirement_to_submit_return_and_pay_tax\" title=\"Chargeable persons: requirement to submit return and pay tax.\">Chargeable persons: requirement to submit return and pay tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-99\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Chargeable_persons_and_other_persons_no_appeal_against_agreed_amounts\" title=\"Chargeable persons and other persons: no appeal against agreed amounts.\">Chargeable persons and other persons: no appeal against agreed amounts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-100\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Appeals_against_time_limits_for_making_enquiries_and_taking_actions\" title=\"Appeals against time limits for making enquiries and taking actions.\">Appeals against time limits for making enquiries and taking actions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-101\" href=\"https:\/\/legalblog.ie\/tax-appeals\/2\/#Persons_other_than_chargeable_persons_other_rules\" title=\"Persons other than chargeable persons: other rules.\">Persons other than chargeable persons: other rules.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Making_an_Appeal\"><\/span>Making an Appeal<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An appeal is made by giving written notice of acceptance of the appeal to the Appeal Commissioner. Certain details must be furnished. A copy of the notification by Revenue, particulars of the parties, tax reference numbers, and grounds of appeal.<\/p>\n<p>Conditions of appeal, which may include submission of tax returns, must be complied with. The Appeal Commissioners decide whether or not to accept the appeal based on facts and information furnished. They may reverse their decision when different facts and information come to hand.<\/p>\n<p>The Appeal Commissioners are to send a copy of each notice of appeal to the Revenue after they receive a valid notice of appeal. Revenue may send a written notice of objection, giving reason for objections in relation to acceptance of an invalid or late appeal. They must do so within 30 days. They must notify objection to the appeal.<\/p>\n<p>The legislation amends numerous pieces of tax legislation to incorporate the new system of appeals into the various Taxes Act. The legislation provides for the right of direct appeal to the Appeal Commissioners and not to Revenue as under the previous system. Provides express rights of appeal through various pieces of legislation and rectifies certain anomalies and inconsistencies. Provides a standardised period of appeal.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Acceptance_of_Appeal\"><\/span>Acceptance of Appeal<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Appeal Commissioners must accept an appeal at the end of the 30 day period where notification of objection to the acceptance of the appeal, where they have no reason to believe that the appeal is not a valid appeal. This is not binding where the Appeal Commissioners form the review at a later stage that the appeal is not a valid appeal.<\/p>\n<p>Appeal Commissioners may refuse to accept an appeal that they consider not to be valid or to be without substance or foundation, even if they have accepted the appeal. Where the Appeal Commissioners refuse an appeal, they must state their reason for the refusal.<\/p>\n<p>A late appeal may be accepted within 12 months after the date allowed. There must be sufficient grounds, such as illness, absence, or other reasonable cause, justifying the failure to make the appeal within the requisite time period, generally 30 days.<\/p>\n<p>The Appeal Commissioners may make the appropriate inquiries they consider necessary. They may hold a preliminary hearing in relation to accepting a late appeal or otherwise.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Further_TAC_Requirements\"><\/span>Further TAC Requirements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain information must be provided by the parties in order to facilitate the adjudication of the matter under appeal. The Appeal Commissioners may direct the party to provide a statement of case after the appeal is accepted. Legislation sets out non-exhaustively information that a party may be directed to provide.<\/p>\n<p>This includes statutory provisions, case law, outline of relevant facts. A party may be directed to indicate whether there is scope for settling the matter by agreement, whether the matter could be heard without holding a hearing, or whether a public or private hearing is sought.<\/p>\n<p>A person who sent the statement of a case to the Appeal Commissioners must also send it to the other parties.<\/p>\n<p>The Appeal Commissioners may direct one or both parties to provide additional information to a statement of case and to send a copy of the information to the other party. The additional information is an outline of the argument that the party intends to make at the hearing. A direction may impose a 40-day time limit immediately prior to the date of hearing for the provision of information.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Preliminary_Hearing\"><\/span>Preliminary Hearing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is provision for holding preliminary hearings. The purpose is generally to progress the matters to the stage of full hearing. However, the Appeal Commissioners may determine the matter under appeal at a preliminary hearing.<\/p>\n<p>They may direct the parties to attend a preliminary hearing. The primary purpose of the hearing is to review how the appeal proceedings are progressing and secure expeditious and fair completion of the proceedings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pre-Hearing\"><\/span>Pre-Hearing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Appeal Commissioners may adjudicate the matter of the appeal on the basis of written and oral submissions without the need to hold a hearing. It may where the parties agree, dispense with the holding of a hearing, to adjudicate on a matter under appeal and instead deal with the matter on the basis of written submissions or discussions with the parties. Commissioners must notify the parties of their proposal to adjudicate on the matter without a hearing.<\/p>\n<p>The Commissioners must hold a hearing where they receive a written request from a party to this effect within 21 days after notification of the Commissioner\u2019s proposal to dispense with holding a hearing.<\/p>\n<p>An appeal is withdrawn when the parties come to an agreement before the hearing is held. The agreement must be in writing. If not in writing, when made, it must be confirmed in writing between the parties. A period of 21 days is allowed for reflection on the agreement and possible repudiation.<\/p>\n<p>Revenue is to give effect to an agreement and to notify the Appeal Commissioners that the agreement is reached.<\/p>\n<p>The Commissioners may stay proceedings for various reasons. In particular, this may be to allow parties to prepare for a hearing or allow a determination to be made in a separate appeal that raises common issues.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hearing\"><\/span>Hearing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Appeal Commissioners are to arrange hearings and notify parties of the location and time of the hearing. They may adjourn scheduled hearings.<\/p>\n<p>The hearings may be held in private in certain circumstances. This is where there are overriding issues of public order, national security, sensitive information, and protection of a person&#8217;s right to respect for his or her private or family life or the interest of justice so required. An appellant may request a private hearing within 14 days of notification.<\/p>\n<p>The Appeal Commissioners may exclude certain persons from the hearing, including disruptive persons and those who may hinder persons under 18 from giving evidence. A witness may be excluded from the hearing until he is required to give evidence.<\/p>\n<p>An appellant is required to attend a hearing unless he is excused from attendance by the Appeal Commissioner. An appeal is withdrawn where the appellant or his representatives failed to attend unless the Commissioners are satisfied the reason for non-attendance was due to absence, illness or other reasonable cause. The application is made as soon as possible after the reasons for non-attendance have ceased.<\/p>\n<p>The Appeals Commissioner must hear a barrister, solicitor, accounting or tax practitioner representing the party. They may hear another person notwithstanding that he does not fall into this category.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Evidence\"><\/span>Evidence<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Commissioners have the discretion to allow oral or written evidence. They may adopt a more informal approach in relation to taking of evidence. They may exclude certain evidence, for example, which is not given in a timely manner or in the manner requested.<\/p>\n<p>Giving false evidence has the same consequences as perjury and civil proceedings in court. Witnesses may be summonsed and required to give evidence. Person summonsed must be given at least 21 days notice of the hearing.<\/p>\n<p>They must be given notice of entitlement to object to the summons or have its terms varied. Failure to comply with the summons is subject to a penalty.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Determination\"><\/span>Determination<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Appeal Commissioners may make all determinations at the conclusion of the hearing but this must be followed by a written determination.<\/p>\n<p>The Appeal Commissioners, when adjudicating and determining appeal, must take account of the same matters that the Revenue is required to take account of in relation to the matter under appeal.<\/p>\n<p>Appeal Commissioners have the discretion to determine the appeal to the best of their judgments in circumstances where persons fail to comply with directions to provide information and documentation. They may choose to dismiss the appeal.<\/p>\n<p>The Appeal Commissioners are to make a determination as soon as possible practicable after they have completed their adjudication.\u00a0An odd number of Appeal Commissioners must adjudicate on the matter. If there are three or more commissioners, the adjudication is by majority.<\/p>\n<p>Appeal Commissioners must notify their determination within 21 days after the determination is made and provide information in relation to an appeal against that determination.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Determination_Issues\"><\/span>Determination Issues<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Appeal Commissioners may determine that the original assessment is to be reduced, increased or unchanged. Commissioners may confine their determination to increasing or reducing the amount to be assessed as chargeable while leaving the amount taxed or charged as unstated.<\/p>\n<p>Where the Appeal Commissioners determine the Revenue was outside the four-year time limit for making an assessment, it may render the assessment void so that the assessment is deemed not to have been made.<\/p>\n<p>Revenue must give effect to the Appeal Commissioner\u2019s determination unless the matter is appealed to the High Court on a point of law. Revenue must calculate the tax to be charged by an assessment, where the Appeal Commissioners determine the amount chargeable only.<\/p>\n<p>An assessment is to stand or should stand as amended, as a result of an Appeal Commissioner&#8217;s determination, is final and conclusive unless appealed to the High Court on a point of law.<\/p>\n<p>There are provisions for appeals of determination involving matters that are common to more than one appeal. The Appeal Commissioners may take account of a previous determination in determining a subsequent appeal that raises common issues and may determine the subsequent appeal without holding a hearing as if they consider it appropriate to do so.<\/p>\n<p>In such event, the Appeal Commissioners must give the parties a copy of the previous determination, suitably redacted if necessary and allow them the opportunity if they do not agree with the proposal, to deal with it on the basis of common issues to persuade the Appeal Commissioners if it would not be appropriate to take a previous determination into account in the particular appeal.<\/p>\n<p>There is a penalty of up to \u20ac5000 on a person who fails to comply with summons to attend a hearing or refuses to swear an oath or answer questions. There is an exception in respect of an employee or an agent, subject to a duty of confidentiality.<\/p>\n<p>The Appeal Commissioner may dismiss an appeal where the appellant has failed to comply with the directions to provide information. Before dismissing an appeal, the Appeal Commissioners must give the appellant notice of the proposed dismissal and reasons and consider any objections.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reports\"><\/span>Reports<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Appeal Commissioners are to publish a report of the determination on the Internet within 90 days after notification to the party. This is to include a copy of the determination, the date, whether it was appealed, and other information the Appeal Commissioners considered relevant. The requirement to publish is relaxed in certain cases.<\/p>\n<p>The Appeal Commissioners are, insofar as possible, to publish a report in a way that conceals the identity of the person whose affairs were treated as confidential in the conduct of an appeal or where the appeal was heard in private.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Appeal_to_High_Court\"><\/span>Appeal to High Court<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Parties may appeal to the High Court on a point of law. Grants are restricted to cases where the parties believe the Commissioners erred in relation to a matter or point of law and not in relation to fact. Parties are required to send written notice to the Appeal Commissioners requiring them to prepare a case stated.<\/p>\n<p>The notice requesting a case stated it is to state how the parties consider the determination to have erred in law. The particular point of law must be identified must be sent to the Appeal Commissioners within 21 days after the parties have received the determination. It is to be sent by the party requesting the case stated.<\/p>\n<p>The case stated must set out the facts as found by the Appeal Commissioners, their determinations and the reasons for the determination and the point of law on which the High Court is to give its opinion. The Appeal Commissioners draft the case stated. Parties are given an opportunity to make representations in relation to the draft. There is a three-month time limit from the date requesting the case stated until the completion of the signed case stated.<\/p>\n<p>A party who has requested a case stated must send the completed and signed case stated to the High Court within 14 days commencing on the date on which the case stated was sent to the party by the Appeal Commissioner.<\/p>\n<p>The High Court is to hear and determine the question of law in the case stated. It may reverse, affirm or amend the Appeal Commissioner\u2019s determination. It may remit the matter to the Appeal Commissioners with its opinion on the determination and make any other order it considers appropriate, including an order as to costs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2019_Changes\"><\/span>Finance Act 2019 Changes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2019 makes several amendments in relation to the tax appeal procedures contained in Part 40A of the Taxes Consolidation Act (TCA) 1997 to facilitate improvements to the tax appeals process.<\/p>\n<p>It to requires the Appeal Commissioners to notify parties directed to attend a case management conference of the time and place for it, in line with the existing requirements for attendance at hearings.<\/p>\n<p>It requires the Appeal Commissioners to stay proceedings on the application of both parties to the appeal to allow a Mutual Agreement Procedure (MAP) in relation to a dispute about double taxation to proceed. This amendment provides that proceedings are to be stayed until the conclusion of the MAP process. However, appeal proceedings can be continued prior to the conclusion of the MAP, where either party to the appeal applies to the Appeal Commissioners for such a direction.<\/p>\n<p>It allows the Appeal Commissioners to dismiss an appeal for failure to comply with a direction to attend a case management conference where they are not satisfied with a party\u2019s reasons for non-attendance.<\/p>\n<p>It provides that an assessment or amended assessment will not be final and conclusive where, within 30 days of the date of a notice of assessment, the person on whom the assessment has been made pursues redress by way of a request for a mutual agreement procedure (\u201cMAP\u201d). This will enable the collection of disputed tax to be suspended in cases subject to a MAP.<\/p>\n<p>The insertion of section 959AW will align the treatment of MAPs and domestic appeals, advancing Ireland\u2019s commitments to improving international tax dispute resolution mechanisms.<\/p>\n<p>Finance Act 2019 amends section 990 in the Taxes Consolidation Act 1997 (TCA) to allow the Revenue Commissioners to reduce a PAYE assessment downwards without the taxpayer having to formally appeal the assessment. Section 989 TCA was deleted in the Finance Act 2017 when PAYE modernisation was introduced with the result that the facility to reduce an assessment was inadvertently removed, necessitating a formal appeal by the taxpayer. This amendment reinstates the facility to reduce an assessment and avoids unnecessary appeals to the Tax Appeals Commission.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Tax_Appeals_and_Prospectus_Regulation_Act_2019\"><\/span>Finance (Tax Appeals and Prospectus Regulation) Act 2019<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A\u00a0party dissatisfied with a determination must clearly state in what respect the determination is alleged to be erroneous on a point of law, in addition to stating dissatisfaction with the determination.<\/p>\n<p>The party requesting a case stated for the purposes of appealing a decision of the Tax Appeals Commission must compile a copy of the exhibits specified in the case stated if they have them in their possession or procurement. Where the party does not have copies of the necessary exhibits, they may request that the Appeal Commissioners instruct the other party to the appeal to provide a copy of the exhibits to the party requesting the case stated.<\/p>\n<p>The chairperson of the Tax Appeals Commission is the \u2018authorised authority\u2019 in relation to disciplinary matters concerning the staff of the Tax Appeals Commission.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2020_Changes\"><\/span>Finance Act 2020 Changes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2020 provides that where a taxpayer appeals an assessment and, in connection with that appeal, makes a payment to Revenue and subsequently wins the appeal, the taxpayer will not be entitled to interest on the amount repaid.<\/p>\n<p>Finance Act 2020 makes several amendments to the Taxes Consolidation Act 1997 to facilitate improvements to the tax appeals process. It allows the Appeal Commissioners to dismiss an appeal where an appellant does not comply with their direction to submit information required to progress the appeal (i.e. documents known as, respectively, a \u2018statement of case\u2019 or an \u2018outline of arguments\u2019).<\/p>\n<p>It makes provision for the procedures that are to apply if an Appeal Commissioner who has been involved in the adjudication of an appeal ceases to serve as an Appeal Commissioner before the appeal process is completed.<\/p>\n<p>Where a hearing has commenced but is not completed, or a hearing is completed but a determination has not been made, the appeal must be reheard as if a previous hearing had not taken place or be determined without a hearing by another Appeal Commissioner.<\/p>\n<p>Where an appeal has been determined and a \u2018case stated\u2019 for an appeal to the High Court has been requested but not been completed, another Appeal Commissioner may rehear the appeal, adjudicate on the appeal without a hearing, or proceed with the completion of the \u2018case stated\u2019. The High Court is given the discretion not to deal with such a \u2018case stated\u2019 where it considers that justice would not be served by its doing so and may instead order that the appeal be reheard by the Appeal Commissioners.<\/p>\n<p>Finance Act 2020 provides that an appeal against an assessment containing a surcharge is allowed only where a person\u2019s grounds for the appeal relate to certain specified matters, such as a dispute about the information contained in the return or where there is a dispute about the date on which the return was submitted.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2021\"><\/span>Finance Act 2021<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Ac \u00a0amends section 949AQ of the Taxes Consolidation Act 1997 to improve the administration of the case stated procedure. Where a party to an appeal is dissatisfied with a determination made by the Appeal Commissioners on a point of law, the party may make an application to the Appeal Commissioners requiring them to state and sign a case (referred to as a \u201ccase stated\u201d) for the opinion of the High Court.<\/p>\n<p>Currently, the Appeal Commissioners are required to complete a request for a case stated within 3 months from the date of the request, in accordance with section 949AQ. During this 3-month period, the Appeal Commissioners are required to prepare a draft of the case stated and send it to the parties to the appeal, who then have 21 days within which to make representations to the Appeal Commissioners. Finance Act 2021 \u00a066 amends section 949AQ to extend this period by up to 42 days, as follows:<\/p>\n<ul>\n<li>the Appeal Commissioners will send a draft of the case stated to the parties within 3 months of the request;<\/li>\n<li>the parties will then have 21 days to make representations to the Appeal Commissioners;<\/li>\n<li>the Appeal Commissioners will then state and sign the case no later than 21 days after the expiry of the 21-day period.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2022_Case_States\"><\/span>Finance Act 2022 Case States<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where a party to an appeal is dissatisfied with a determination made by the Appeal Commissioners on a point of law, the party may make an application to the Appeal Commissioners requiring them to state and sign a case (referred to as a \u201ccase stated\u201d) for the opinion of the High Court.<\/p>\n<p>Currently, a party to a determination of the TAC which is dissatisfied on the point of law must request a case stated for the opinion of the High Court within 21 days of notification of the determination. The Appeal Commissioners must then prepare and share a draft case stated no later than 3 months after receiving the request. Parties to the determination are then required to submit written representations on the draft within 21 days.<\/p>\n<p>Upon receipt of such representations, the Appeal Commissioners must complete and sign the case stated within 21 days after the end of the period for responding to the draft. The party requesting the case must then send it to the High Court within 14 days of receiving it from the Appeal Commissioners.<\/p>\n<p>A dissatisfied party is allowed an additional 21 days to request a case stated for the opinion of the High Court by the Finance Act 2022, extending the current period for a party to request a case stated from 21 to 42 days.<\/p>\n<p>Where a party to an appeal is dissatisfied with a determination made by the Appeal Commissioners on a point of law, the party may make an application to the Appeal Commissioners requiring them to state and sign a case (referred to as a \u201ccase stated\u201d) for the opinion of the High Court.<\/p>\n<p>Before the Finance Act 2022, a party to a determination of the TAC who is dissatisfied on a point of law must request a case stated for the opinion of the High Court within 21 days of notification of determination. The Appeal Commissioners must then prepare and share a draft case stated no later than 3 months after receiving the request. Parties to the determination were then required to submit written representations on the draft within 21 days.<\/p>\n<p>Upon receipt of such representations, the Appeal Commissioners must complete and sign the case stated within 21 days after the end of the period for responding to the draft. The party requesting case stated must then send it to the High Court within 14 days of receiving it from the Appeal Commissioners.<\/p>\n<p>Finance Act 2022 <em>\u00a0<\/em>extends this period by up to 21 days by allowing parties an additional 21 days to submit written representations on a draft case issued by the Appeal Commissioners, extending the current period for parties to submit written representations from 21 to 42 days.<\/p>\n<p><!--nextpage--><\/p>\n<h2>TAXES CONSOLIDATION ACT<\/h2>\n<p>&nbsp;<\/p>\n<p>Part 40<\/p>\n<h4>Appeals (ss. 932-949)<\/h4>\n<p>Chapter 1<\/p>\n<h4>Appeals against income tax and corporation tax assessments (ss. 932-944A)<\/h4>\n<p>932.<\/p>\n<h4>Prohibition on alteration of assessment except on appeal.<\/h4>\n<p>Except as provided in Part 41A or where otherwise expressly authorised by the Tax Acts, an assessment to income tax or corporation tax shall not be altered before the time for hearing and determining appeals and then only in cases of assessments appealed against and in accordance with such determination, and if any person makes, causes, or allows to be made in any assessment any unauthorised alteration, that person shall incur a penalty of \u20ac60.<\/p>\n<p>933.<\/p>\n<h4>Appeals against assessment.<\/h4>\n<p>(1)<\/p>\n<p>(a)A person aggrieved by any assessment to income tax or corporation tax made on that person by the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf (in this section referred to as &#8220;other officer&#8221;) shall be entitled to appeal to the Appeal Commissioners on giving, within 30 days after the date of the notice of assessment, notice in writing to the inspector or other officer.<\/p>\n<p>(b)Where on an application under paragraph (a) the inspector or other officer is of the opinion that the person who has given the notice of appeal is not entitled to make such an appeal, the inspector or other officer shall refuse the application and notify the person in writing accordingly, specifying the grounds for such refusal.<\/p>\n<p>(c)A person who has had an application under paragraph (a) refused by the inspector or other officer shall be entitled to appeal against such refusal by notice in writing to the Appeal Commissioners within 15 days of the date of issue by the inspector or other officer of the notice of refusal.<\/p>\n<p>(d)On receipt of an application under paragraph (c), the Appeal Commissioners shall request the inspector or other officer to furnish them with a copy of the notice issued to the person under paragraph (b) and, on receipt of the copy of the notice, they shall as soon as possible &#8211;<\/p>\n<p>(i)refuse the application for an appeal by giving notice in writing to the applicant specifying the grounds for their refusal,<\/p>\n<p>(ii)allow the application for an appeal and give notice in writing accordingly to both the applicant and the inspector or other officer, or<\/p>\n<p>(iii)notify in writing both the applicant and the inspector or other officer that they have decided to arrange a hearing at such time and place specified in the notice to enable them determine whether or not to allow the application for an appeal.<\/p>\n<p>(2)<\/p>\n<p>(a)The Appeal Commissioners shall from time to time appoint times and places for the hearing of appeals against assessments and the Clerk to the Appeal Commissioners shall give notice of such times and places to the inspector or other officer.<\/p>\n<p>(b)The inspector or other officer shall give notice in writing to each person who has given notice of appeal of the time and place appointed for the hearing of that person&#8217;s appeal; but &#8211;<\/p>\n<p>(i)notice under this paragraph shall not be given in a case in which subsection (3)(b) applies either consequent on an agreement referred to in that subsection or consequent on a notice referred to in subsection (3)(d), and<\/p>\n<p>(ii)in a case where it appears to the inspector or other officer that an appeal may be settled by agreement under subsection (3), he or she may refrain from giving notice under this paragraph or may by notice in writing and with the agreement of the appellant withdraw a notice already given.<\/p>\n<p>(c)Where, on application in writing in that behalf to the Appeal Commissioners, a person who has given notice of appeal to the inspector or other officer in accordance with subsection (1)(a) satisfies the Appeal Commissioners that the information furnished to the inspector or other officer is such that the appeal is likely to be determined on the first occasion on which it comes before them for hearing, the Appeal Commissioners may direct the inspector or other officer to give the notice in writing first mentioned in paragraph (b) and the inspector or other officer shall comply forthwith with such direction, and accordingly subparagraph (ii) of that paragraph shall not apply to that notice of appeal.<\/p>\n<p>(3)<\/p>\n<p>(a)This subsection shall apply to any assessment in respect of which notice of appeal has been given, not being an assessment the appeal against which has been determined by the Appeal Commissioners or which has become final and conclusive under subsection (6).<\/p>\n<p>(b)Where, in relation to an assessment to which this subsection applies, the inspector or other officer and the appellant come to an agreement, whether in writing or otherwise, that the assessment is to stand, is to be amended in a particular manner or is to be discharged or cancelled, the inspector or other officer shall give effect to the agreement and thereupon, if the agreement is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.<\/p>\n<p>(c)An agreement which is not in writing shall be deemed not to be an agreement for the purposes of paragraph (b) unless &#8211;<\/p>\n<p>(i)the fact that an agreement was come to, and the terms agreed on, are confirmed by notice in writing given by the inspector or other officer to the appellant or by the appellant to the inspector or other officer, and<\/p>\n<p>(ii)21 days have elapsed since the giving of that notice without the person to whom it was given giving notice in writing to the person by whom it was given that the first-mentioned person desires to repudiate or withdraw from the agreement.<\/p>\n<p>(d)Where an appellant desires not to proceed with the appeal against an assessment to which this subsection applies and gives notice in writing to that effect to the inspector or other officer, paragraph (b) shall apply as if the appellant and the inspector or other officer had, on the appellant&#8217;s notice being received, come to an agreement in writing that the assessment should stand.<\/p>\n<p>(e)References in this subsection to an agreement being come to with an appellant and the giving of notice to or by an appellant include references to an agreement being come to with, and the giving of notice to or by, a person acting on behalf of the appellant in relation to the appeal.<\/p>\n<p>(4)All appeals against assessments to income tax or corporation tax shall be heard and determined by the Appeal Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that that person&#8217;s appeal shall be reheard under section 942 or unless under the Tax Acts a case is required to be stated for the opinion of the High Court.<\/p>\n<p>(5)An appeal against an assessment may be heard and determined by one Appeal Commissioner, and the powers conferred on the Appeal Commissioners by this Part may be exercised by one Appeal Commissioner.<\/p>\n<p>(6)<\/p>\n<p>(a)In default of notice of appeal by a person to whom notice of assessment has been given, the assessment made on that person shall be final and conclusive.<\/p>\n<p>(b)Where a person who has given notice of appeal against an assessment does not attend before the Appeal Commissioners at the time and place appointed for the hearing of that person&#8217;s appeal, the assessment made on that person shall, subject to subsection (8), have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.<\/p>\n<p>(c)Where on the hearing of an appeal against an assessment &#8211;<\/p>\n<p>(i)no application is or has been made to the Appeal Commissioners before or during the hearing of the appeal by or on behalf of the appellant for an adjournment of the proceedings on the appeal or such an application is or has been made and is or was refused, and<\/p>\n<p>(ii)<\/p>\n<p>(I)a return of the appellant&#8217;s income for the relevant year of assessment or, as the case may be, a return under section 884 has not been made by the appellant, or<\/p>\n<p>(II)such a return has been made but &#8211;<\/p>\n<p>(A)all the statements of profits and gains, schedules and other evidence relating to such return have not been furnished by or on behalf of the appellant,<\/p>\n<p>(B)information requested from the appellant by the Appeal Commissioners in the hearing of the appeal has not been supplied by the appellant,<\/p>\n<p>(C)the terms of a precept issued by the Appeal Commissioners under section 935 have not been complied with by the appellant, or<\/p>\n<p>(D)any questions as to an assessment or assessments put by the Appeal Commissioners under section 938 have not been answered to their satisfaction,<\/p>\n<p>the Appeal Commissioners shall make an order dismissing the appeal against the assessment and thereupon the assessment shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.<\/p>\n<p>(d)An application for an adjournment of the proceedings on an appeal against an assessment, being an application made before or during the hearing of the appeal, shall not be refused before the expiration of 9 months from the earlier of &#8211;<\/p>\n<p>(i)the end of the year of assessment or, as the case may be, accounting period to which the assessment appealed against relates, and<\/p>\n<p>(ii)the date on which the notice of assessment was given to the appellant.<\/p>\n<p>(e)Paragraph (c) shall not apply if on the hearing of the appeal the Appeal Commissioners are satisfied that sufficient information has been furnished by or on behalf of the appellant to enable them to determine the appeal at that hearing.<\/p>\n<p>(7)<\/p>\n<p>(a)A notice of appeal not given within the time limited by subsection (1) shall be regarded as having been so given where, on an application in writing having been made to the inspector or other officer in that behalf within 12 months after the date of the notice of assessment, the inspector or other officer, being satisfied that owing to absence, sickness or other reasonable cause the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that the application under this paragraph has been allowed.<\/p>\n<p>(b)Where on an application under paragraph (a) the inspector or other officer is not so satisfied, he or she shall by notice in writing inform the applicant that the application under this paragraph has been refused.<\/p>\n<p>(c)Within 15 days after the date of a notice under paragraph (b) the applicant may by notice in writing require the inspector or other officer to refer the application to the Appeal Commissioners and, in relation to any application so referred, paragraphs (a) and (b) shall apply as if for every reference in those paragraphs to the inspector or other officer there were substituted a reference to the Appeal Commissioners.<\/p>\n<p>(d)Notwithstanding paragraph (a), an application made after the expiration of the time specified in that paragraph which but for that expiration would have been allowed under paragraph (a) may be allowed under that paragraph if at the time of the application &#8211;<\/p>\n<p>(i)there has been made to the inspector or other officer a return of income or, as the case may be, a return under section 884, statements of profits and gains and such other information as in the opinion of the inspector or other officer would enable the appeal to be settled by agreement under subsection (3), and<\/p>\n<p>(ii)the income tax or corporation tax charged by the assessment in respect of which the application is made has been paid together with any interest on that tax chargeable under section 1080.<\/p>\n<p>(e)Where on an application referred to in paragraph (d) the inspector or other officer is not satisfied that the information furnished would be sufficient to enable the appeal to be settled by agreement under subsection (3) or if the tax and interest mentioned in paragraph (d) (ii) have not been paid, the inspector or other officer shall by notice in writing inform the applicant that the application has been refused.<\/p>\n<p>(f)Within 15 days after the date of a notice under paragraph (e) the applicant may by notice in writing require the inspector or other officer to refer the application to the Appeal Commissioners and, in relation to an application so referred, if &#8211;<\/p>\n<p>(i)the application is one which but for the expiration of the period specified in paragraph (a) would have been allowed under paragraph (c) if the application had been referred to the Appeal Commissioners under that paragraph,<\/p>\n<p>(ii)at the time the application is referred to the Appeal Commissioners the income tax or corporation tax charged by the assessment in respect of which the application is made, together with any interest on that tax chargeable under section 1080, has been paid, and<\/p>\n<p>(iii)the information furnished to the inspector or other officer is such that in the opinion of the Appeal Commissioners the appeal is likely to be determined on the first occasion on which it comes before them for hearing,<\/p>\n<p>the Appeal Commissioners may allow the application.<\/p>\n<p>(8)In a case in which a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of that person&#8217;s appeal, subsection (6)(b) shall not apply if &#8211;<\/p>\n<p>(a)at that time and place another person attends on behalf of the appellant and the Appeal Commissioners consent to hear that other person,<\/p>\n<p>(b)on an application in that behalf having been made to them in writing or otherwise at or before that time, the Appeal Commissioners postpone the hearing, or<\/p>\n<p>(c)on an application in writing having been made to them after that time the Appeal Commissioners, being satisfied that, owing to absence, sickness or other reasonable cause, the appellant was prevented from appearing before them at that time and place and that the application was made without unreasonable delay, direct that the appeal be treated as one the time for the hearing of which has not yet been appointed.<\/p>\n<p>(9)<\/p>\n<p>(a)Where action for the recovery of income tax or corporation tax charged by an assessment has been taken, being action by means of the institution of proceedings in any court or the issue of a certificate under section 960L, neither subsection (7) nor subsection (8) shall apply in relation to that assessment until that action has been completed.<\/p>\n<p>(b)Where, in a case within paragraph (a), an application under subsection (7)(a) is allowed or, on an application under subsection (8)(c), the Appeal Commissioners direct as provided in that subsection, the applicant shall in no case be entitled to repayment of any sum paid or borne by the applicant in respect of costs of any such court proceedings or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under section 960L.<\/p>\n<p>934.<\/p>\n<h4>Procedure on appeals.<\/h4>\n<p>(1)The inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as &#8220;other officer&#8221;) may attend every hearing of an appeal, and shall be entitled &#8211;<\/p>\n<p>(a)to be present during all the hearing and at the determination of the appeal,<\/p>\n<p>(b)to produce any lawful evidence in support of the assessment, and<\/p>\n<p>(c)to give reasons in support of the assessment.<\/p>\n<p>(2)<\/p>\n<p>(a)On any appeal, the Appeal Commissioners shall permit any barrister or solicitor to plead before them on behalf of the appellant or the inspector or other officer either orally or in writing and shall hear &#8211;<\/p>\n<p>(i)any accountant, being any person who has been admitted a member of an incorporated society of accountants, or<\/p>\n<p>(ii)any person who has been admitted a member of the Irish Taxation Institute.<\/p>\n<p>(b)Notwithstanding paragraph (a), the Appeal Commissioners may permit any other person representing the appellant to plead before them where they are satisfied that such permission should be given.<\/p>\n<p>(3)Where on an appeal it appears to the Appeal Commissioners by whom the appeal is heard, or to a majority of such Appeal Commissioners, by examination of the appellant on oath or affirmation or by other lawful evidence that the appellant is overcharged by any assessment, the Appeal Commissioners shall abate or reduce the assessment accordingly, but otherwise the Appeal Commissioners shall determine the appeal by ordering that the assessment shall stand.<\/p>\n<p>(4)Where on any appeal it appears to the Appeal Commissioners that the person assessed ought to be charged in an amount exceeding the amount contained in the assessment, they shall charge that person with the excess.<\/p>\n<p>(5)Unless the circumstances of the case otherwise require, where on an appeal against an assessment which assesses an amount which is chargeable to income tax or corporation tax it appears to the Appeal Commissioners &#8211;<\/p>\n<p>(a)that the appellant is overcharged by the assessment, they may in determining the appeal reduce only the amount which is chargeable to income tax or corporation tax,<\/p>\n<p>(b)that the appellant is correctly charged by the assessment, they may in determining the appeal order that the amount which is chargeable to income tax or corporation tax shall stand, and<\/p>\n<p>(c)that the appellant ought to be charged in an amount exceeding the amount contained in the assessment, they may charge the excess by increasing only the amount which is chargeable to income tax or corporation tax.<\/p>\n<p>(6)Where an appeal is determined by the Appeal Commissioners, the inspector or other officer shall, unless either &#8211;<\/p>\n<p>(a)the person assessed requires that that person&#8217;s appeal shall be reheard under section 942, or<\/p>\n<p>(b)under the Tax Acts a case is required to be stated for the opinion of the High Court,<\/p>\n<p>give effect to the Appeal Commissioners&#8217; determination and thereupon, if the determination is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.<\/p>\n<p>(7)Every determination of an appeal by the Appeal Commissioners shall be recorded by them in the prescribed form at the time the determination is made and the Appeal Commissioners shall within 10 days after the determination transmit that form to the inspector or other officer.<\/p>\n<p>935.<\/p>\n<h4>Power to issue precepts.<\/h4>\n<p>(1)Where notice of appeal has been given against an assessment, the Appeal Commissioners may, whenever it appears to them to be necessary for the purposes of the Tax Acts, issue a precept to the appellant ordering the appellant to deliver to them, within the time limited by the precept, a schedule containing such particulars for their information as they may demand under the authority of the Tax Acts in relation to &#8211;<\/p>\n<p>(a)the property of the appellant,<\/p>\n<p>(b)the trade, profession or employment carried on or exercised by the appellant,<\/p>\n<p>(c)the amount of the appellant&#8217;s profits or gains, distinguishing the particular amounts derived from each separate source, or<\/p>\n<p>(d)any deductions made in determining the appellant&#8217;s profits or gains.<\/p>\n<p>(2)The Appeal Commissioners may issue further precepts whenever they consider it necessary for the purposes of the Tax Acts, until complete particulars have been furnished to their satisfaction.<\/p>\n<p>(3)A precept may be issued by one Appeal Commissioner.<\/p>\n<p>(4)A person to whom a precept is issued shall deliver the schedule required within the time limited by the precept.<\/p>\n<p>(5)Any inspector or such other officer as the Revenue Commissioners shall authorise in that behalf may at all reasonable times inspect and take copies of or extracts from any such schedule.<\/p>\n<p>936.<\/p>\n<h4>Objection by inspector or other officer to schedules.<\/h4>\n<p>(1)The inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as &#8220;other officer&#8221;) may, within a reasonable time to be allowed by the Appeal Commissioners after examination by the inspector or other officer of any schedule referred to in section 935, object to that schedule or any part of that schedule, and in that case shall state in writing the cause of his or her objection according to the best of his or her knowledge or information.<\/p>\n<p>(2)In every such case the inspector or other officer shall give notice in writing of his or her objection to the person chargeable in order that that person may, if that person thinks fit, appeal against the objection.<\/p>\n<p>(3)A notice under subsection (2) shall be under cover and sealed, and addressed to the person chargeable.<\/p>\n<p>(4)No assessment shall be confirmed or altered until any appeal against the objection has been heard and determined.<\/p>\n<p>937.<\/p>\n<h4>Confirmation and amendment of assessments.<\/h4>\n<p>Where &#8211;<\/p>\n<p>(a)the Appeal Commissioners see cause to disallow an objection to a schedule by the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf, or<\/p>\n<p>(b)on the hearing of an appeal, the Appeal Commissioners are satisfied with the assessment, or if, after the delivery of a schedule, they are satisfied with the schedule and have received no information as to its insufficiency,<\/p>\n<p>they shall confirm or alter the assessment in accordance with the schedule, as the case may require.<\/p>\n<p>938.<\/p>\n<h4>Questions as to assessments or schedules.<\/h4>\n<p>(1)Whenever the Appeal Commissioners are dissatisfied with a schedule or require further information relating to a schedule, they may at any time and from time to time by precept put any questions in writing concerning the schedule, or any matter which is contained or ought to be contained in the schedule, or concerning any deductions made in arriving at the profits or gains, and the particulars thereof, and may require true and particular answers in writing signed by the person chargeable to be given within 7 days after the service of the precept.<\/p>\n<p>(2)The person chargeable shall within the time limited either answer any such questions in writing signed by that person, or shall present himself or herself to be examined orally before the Appeal Commissioners, and may object to and refuse to answer any question; but the substance of any answer given by that person orally shall be taken down in writing in that person&#8217;s presence and be read over to that person and, after that person has had liberty to amend any such answer, he or she may be required to verify the answer on oath to be administered to him or her by any one of the Appeal Commissioners, and the oath shall be subscribed by the person by whom it is made.<\/p>\n<p>(3)Where any clerk, agent or servant of the person chargeable presents himself or herself on behalf of that person to be examined orally before the Appeal Commissioners, the same provisions shall apply to his or her examination as in the case of the person chargeable who presents himself or herself to be examined orally.<\/p>\n<p>939.<\/p>\n<h4>Summoning and examination of witnesses.<\/h4>\n<p>(1)<\/p>\n<p>(a)The Appeal Commissioners may summon any person whom they think able to give evidence as respects an assessment made on another person to appear before them to be examined, and may examine such person on oath.<\/p>\n<p>(b)The clerk, agent, servant or other person confidentially employed in the affairs of a person chargeable shall be examined in the same manner, and subject to the same restrictions, as in the case of a person chargeable who presents himself or herself to be examined orally.<\/p>\n<p>(2)The oath shall be that the evidence to be given, touching the matter in question, by the person sworn shall be the truth, the whole truth and nothing but the truth, and the oath shall be subscribed by the person by whom it is made.<\/p>\n<p>(3)A person who after being duly summoned &#8211;<\/p>\n<p>(a)neglects or refuses to appear before the Appeal Commissioners at the time and place appointed for that purpose,<\/p>\n<p>(b)appears but refuses to be sworn or to subscribe the oath, or<\/p>\n<p>(c)refuses to answer any lawful question touching the matters under consideration,<\/p>\n<p>shall be liable to a penalty of \u20ac3,000; but the penalty imposed in respect of any offence under paragraph (b) or (c) shall not apply to any clerk, agent, servant or other person referred to in subsection (1)(b).<\/p>\n<p>940.<\/p>\n<h4>Determination of liability in cases of default.<\/h4>\n<p>Where &#8211;<\/p>\n<p>(a)a person has neglected or refused to deliver a schedule in accordance with a precept of the Appeal Commissioners,<\/p>\n<p>(b)any clerk, agent or servant of, or any person confidentially employed by, a person chargeable, having been summoned, has neglected or refused to appear before the Appeal Commissioners to be examined,<\/p>\n<p>(c)the person chargeable or that person&#8217;s clerk, agent or servant or any person confidentially employed by the person chargeable has declined to answer any question put to him or her by the Appeal Commissioners,<\/p>\n<p>(d)an objection has been made to a schedule and the objection has not been appealed against, or<\/p>\n<p>(e)the Appeal Commissioners decide to allow any objection made by the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf,<\/p>\n<p>the Appeal Commissioners shall ascertain and settle according to the best of their judgment the sum in which the person chargeable ought to be charged.<\/p>\n<p>941.<\/p>\n<h4>Statement of case for High Court.<\/h4>\n<p>(1)Immediately after the determination of an appeal by the Appeal Commissioners, the appellant or the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as &#8220;other officer&#8221;), if dissatisfied with the determination as being erroneous in point of law, may declare his or her dissatisfaction to the Appeal Commissioners who heard the appeal.<\/p>\n<p>(2)The appellant or inspector or other officer, as the case may be, having declared his or her dissatisfaction, may within 21 days after the determination by notice in writing addressed to the Clerk to the Appeal Commissioners require the Appeal Commissioners to state and sign a case for the opinion of the High Court on the determination.<\/p>\n<p>(3)The party requiring the case shall pay to the Clerk to the Appeal Commissioners a fee of \u20ac25 for and in respect of the case before that party is entitled to have the case stated.<\/p>\n<p>(4)The case shall set forth the facts and the determination of the Appeal Commissioners, and the party requiring it shall transmit the case when stated and signed to the High Court within 7 days after receiving it.<\/p>\n<p>(5)At or before the time when the party requiring the case transmits it to the High Court, that party shall send notice in writing of the fact that the case has been stated on that party&#8217;s application, together with a copy of the case, to the other party.<\/p>\n<p>(6)The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Appeal Commissioners with the opinion of the Court on the matter, or may make such other order in relation to the matter, and may make such order as to costs as to the Court may seem fit.<\/p>\n<p>(7)The High Court may cause the case to be sent back for amendment and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.<\/p>\n<p>(8)An appeal shall lie from the decision of the High Court to the Supreme Court.<\/p>\n<p>(9)If the amount of the assessment is altered by the order or judgment of the Supreme Court or the High Court, then &#8211;<\/p>\n<p>(a)if too much tax has been paid, the amount overpaid shall be refunded with interest in accordance with section 865A, or<\/p>\n<p>(b)if too little tax has been paid, the amount unpaid shall be deemed to be arrears of tax (except in so far as any penalty is incurred on account of arrears) and shall be paid and recovered accordingly.<\/p>\n<p>942.<\/p>\n<h4>Appeals to Circuit Court.<\/h4>\n<p>(1)Any person aggrieved by the determination of the Appeal Commissioners in any appeal against an assessment made on that person may, on giving notice in writing to the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as &#8220;other officer&#8221;) within 10 days after such determination, require that the appeal shall be reheard by the judge of the Circuit Court (in this section referred to as &#8220;the judge&#8221;) in whose circuit is situate, in the case of &#8211;<\/p>\n<p>(a)a person who is not resident in the State,<\/p>\n<p>(b)the estate of a deceased person,<\/p>\n<p>(c)an incapacitated person, or<\/p>\n<p>(d)a trust,<\/p>\n<p>the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed, and the Appeal Commissioners shall transmit to the judge any statement or schedule in their possession which was delivered to them for the purposes of the appeal.<\/p>\n<p>(2)At or before the time of the rehearing of the appeal by the judge, the inspector or other officer shall transmit to the judge the prescribed form in which the Appeal Commissioners&#8217; determination of the appeal is recorded.<\/p>\n<p>(3)The judge shall with all convenient speed rehear and determine the appeal, and shall have and exercise the same powers and authorities in relation to the assessment appealed against, the determination, and all consequent matters, as the Appeal Commissioners might have and exercise, and the judge&#8217;s determination shall, subject to section 943, be final and conclusive.<\/p>\n<p>(4)Section 934(2) shall, with any necessary modifications, apply in relation to a rehearing of an appeal by a judge of the Circuit Court as it applies in relation to the hearing of an appeal by the Appeal Commissioners.<\/p>\n<p>(5)The judge shall make a declaration in the form of the declaration required to be made by an Appeal Commissioner as set out in Part 1 of Schedule 27.<\/p>\n<p>(6)Where an appeal is determined by the judge, the inspector or other officer shall, unless under the Tax Acts a case is required to be stated for the opinion of the High Court, give effect to the judge&#8217;s determination and thereupon, if the determination is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.<\/p>\n<p>(7)[deleted]<\/p>\n<p>(8)Where following an application for the rehearing of an appeal by a judge of the Circuit Court in accordance with subsection (1) there is an agreement within the meaning of paragraphs (b), (c) and (e) of section 933(3) between the inspector or other officer and the appellant in relation to the assessment, the inspector shall give effect to the agreement and, if the agreement is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.<\/p>\n<p>(9)Every rehearing of an appeal by the Circuit Court under this section shall be held in camera.<\/p>\n<p>(10)[deleted]<\/p>\n<p>943.<\/p>\n<h4>Extension of section 941.<\/h4>\n<p>(1)Section 941 shall, subject to this section, apply to a determination given by a judge pursuant to section 942 in the like manner as it applies to a determination by the Appeal Commissioners, and any case stated by a judge pursuant to section 941 shall set out the facts, the determination of the Appeal Commissioners and the determination of the judge.<\/p>\n<p>(2)The notice in writing required under section 941(2) to be addressed to the Clerk to the Appeal Commissioners shall, in every case in which a judge is under the authority of this section required by any person to state and sign a case for the opinion of the High Court on the determination, be addressed by such person to the county registrar.<\/p>\n<p>(3)The fee required under section 941(3) to be paid to the Clerk to the Appeal Commissioners shall in any case referred to in subsection (2) be paid to the county registrar.<\/p>\n<p>944.<\/p>\n<h4>Communication of decision of Appeal Commissioners.<\/h4>\n<p>(1)Where the Appeal Commissioners have entertained an appeal against an assessment for any year of assessment or any accounting period and, after hearing argument on the appeal, have postponed giving their determination either for the purpose of considering the argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Appeal Commissioners may, unless they consider a further hearing to be necessary, cause their determination to be sent by post to the parties to the appeal.<\/p>\n<p>(2)Where the determination of an appeal by the Appeal Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under section 941(1) or a notice requiring a rehearing under section 942(1) may be made or given in writing within 12 days after the day on which the determination is so sent to the person making the declaration or giving the notice.<\/p>\n<p>944A.<\/p>\n<h4>Publication of determinations of Appeal Commissioners.<\/h4>\n<p>The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.<\/p>\n<p>Chapter 2<\/p>\n<h4>Appeals against capital gains tax assessments (ss. 945-946)<\/h4>\n<p>945.<\/p>\n<h4>Appeals against assessments.<\/h4>\n<p>(1)A person aggrieved by any assessment under the Capital Gains Tax Acts made on the person by the inspector or other officer mentioned in or other Revenue officer mentioned in Part 41A shall be entitled to appeal to the Appeal Commissioners on giving, within 30 days after the date of the notice of assessment, notice in writing to the inspector or other officer, and in default of notice of appeal by a person to whom notice of assessment has been given the assessment made on such person shall be final and conclusive.<\/p>\n<p>(2)The provisions of the Income Tax Acts relating to &#8211;<\/p>\n<p>(a)the appointment of times and places for the hearing of appeals,<\/p>\n<p>(b)the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of that person&#8217;s appeal,<\/p>\n<p>(c)the determination of an appeal by agreement between the appellant or the appellant&#8217;s agent and an inspector of taxes or other officer mentioned in section 931(1),<\/p>\n<p>(d)the determination of an appeal by the appellant giving notice of the appellant&#8217;s intention not to proceed with the appeal,<\/p>\n<p>(e)the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner,<\/p>\n<p>(ee)the publication of reports of determinations of the Appeal Commissioners,<\/p>\n<p>(f)the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed,<\/p>\n<p>(g)the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by means of court proceedings has been taken,<\/p>\n<p>(h)the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law, and<\/p>\n<p>(i)[deleted]<\/p>\n<p>(j)the procedures for appeal,<\/p>\n<p>shall, with any necessary modifications, apply to an appeal under any provision of the Capital Gains Tax Acts providing for an appeal to the Appeal Commissioners as if the appeal were an appeal against an assessment to income tax.<\/p>\n<p>946.<\/p>\n<h4>Regulations with respect to appeals.<\/h4>\n<p>(1)The Revenue Commissioners may make regulations &#8211;<\/p>\n<p>(a)for the conduct of appeals against assessments and decisions on claims under the Capital Gains Tax Acts;<\/p>\n<p>(b)entitling persons, in addition to those who would be so entitled apart from the regulations, to appear on such appeals;<\/p>\n<p>(c)regulating the time within which such appeals or claims may be brought or made;<\/p>\n<p>(d)where the market value of an asset on a particular date or an apportionment or any other matter may affect the liability to capital gains tax of 2 or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions;<\/p>\n<p>(e)authorising an inspector or other officer of the Revenue Commissioners, notwithstanding the obligation as to secrecy imposed by the Income Tax Acts or any other Act, to disclose &#8211;<\/p>\n<p>(i)to a person entitled to appear on such an appeal, the market value of an asset as determined by an assessment or decision on a claim, or<\/p>\n<p>(ii)to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Revenue Commissioners.<\/p>\n<p>(2)Regulations under this section may contain such supplemental and incidental provisions as appear to the Revenue Commissioners to be necessary.<\/p>\n<p>(3)Every regulation made under this section shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>Chapter 3<\/p>\n<h4>Miscellaneous (ss. 947-949)<\/h4>\n<p>947.<\/p>\n<h4>Appeals against determination under sections 98 to 100.<\/h4>\n<p>(1)Where it appears to the inspector that the determination of any amount on which a person may be chargeable to income tax or corporation tax by virtue of section 98, 99 or 100 may affect the liability to income tax or corporation tax of other persons, the inspector shall give notice in writing to those persons as well as to the first-mentioned person of the determination the inspector proposes to make and of the rights conferred on them by this section.<\/p>\n<p>(2)Any person to whom such a notice is given may within 21 days after the date on which it is given object to the proposed determination by notice in writing given to the inspector, and section 933(7) shall apply, with any necessary modifications, in relation to any such notice as it applies in relation to a notice of appeal under section 933.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), where notices have been given under subsection (1) and no notice of objection is duly given under subsection (2), the inspector shall make the determination as proposed in his or her notices and the determination shall not be called in question in any proceedings.<\/p>\n<p>(b)This subsection shall not operate to prevent any person to whom notice has not been given under subsection (1) from appealing against any such determination of the inspector which may affect that person&#8217;s liability to income tax or corporation tax, as the case may be.<\/p>\n<p>(4)Where a notice of objection is duly given, the amount mentioned in subsection (1) shall be determined in the like manner as an appeal and shall be so determined by the Appeal Commissioners.<\/p>\n<p>(5)All persons to whom notices have been given under subsection (1) may take part in any proceedings under subsection (4) and in any appeal arising out of those proceedings and shall be bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings, and their successors in title shall also be so bound.<\/p>\n<p>(6)A notice under subsection (1) may, notwithstanding any obligation as to secrecy or other restriction on the disclosure of information, include a statement of the grounds on which the inspector proposes to make the determination.<\/p>\n<p>(7)An inspector may by notice in writing require any person to give, within 21 days after the date of the notice or within such longer period as the inspector may allow, such information as appears to the inspector to be required for deciding whether to give a notice under subsection (1) to any person.<\/p>\n<p>948.<\/p>\n<h4>Appeals against amount of income tax deducted under Schedule E.<\/h4>\n<p>(1)Any person charged to income tax under Schedule E may appeal to the Appeal Commissioners against the amount of tax deducted from that person&#8217;s emoluments for any year.<\/p>\n<p>(2)The Appeal Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law shall, with the necessary modifications, apply accordingly.<\/p>\n<p>949.<\/p>\n<h4>Appeals against determinations of certain claims, etc.<\/h4>\n<p>(1)Any person aggrieved by any determination by the Revenue Commissioners, or such officer of the Revenue Commissioners (including an inspector) as they may have authorised in that behalf, on any claim, matter or question referred to in section 864 may, subject to Chapter 6 of Part 41A and on giving notice in writing to the Revenue Commissioners or the officer within 30 days after notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.<\/p>\n<p>(2)The Appeal Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal against an assessment to income tax and the provisions of section 933 with respect to such appeals, together with the provisions of the Tax Acts relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law, shall apply accordingly with any necessary modifications.<\/p>\n<p>(3)Where &#8211;<\/p>\n<p>(a)a right of appeal to the Appeal Commissioners is given by any provision of the Tax Acts or the Capital Gains Tax Acts other than section 1037, and<\/p>\n<p>(b)such provision, while applying the provisions of the Tax Acts relating to appeals against assessments, does not apply the provisions of those Acts relating to the rehearing of appeals,<\/p>\n<p>such provision shall be deemed to apply those provisions relating to the rehearing of appeals.<\/p>\n<p>(4)In a case in which &#8211;<\/p>\n<p>(a)a notice of appeal is not given within the time limited by subsection (1), or<\/p>\n<p>(b)a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of the person&#8217;s appeal,<\/p>\n<p>subsections (5) and (7) to (9) of section 933 shall apply with any necessary modifications.<\/p>\n<p>Part 40A<\/p>\n<h4>Appeals to Appeals Commissioners (ss. 949A-949AX)<\/h4>\n<p>Chapter 1<\/p>\n<h4>Interpretation and General (ss. 949A-949H)<\/h4>\n<p>949A.<\/p>\n<h4>Interpretation<\/h4>\n<p>In this Part &#8211;<\/p>\n<p>&#8220;Acts&#8221; means &#8211;<br \/>\n(a)the Tax Acts,<br \/>\n(b)the Capital Gains Tax Acts,<br \/>\n(ba)Part 4A,<br \/>\n(c)Parts 18A to 18E,<br \/>\n(ca)Part 22A,<br \/>\n(cb)Part 22B,<br \/>\n(d)the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,<br \/>\n(e)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<br \/>\n(f)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,<br \/>\n(g)the statutes relating to the duties of excise and to the management of those duties,<br \/>\n(h)the Customs Act 2015 and the enactments amending or extending that Act,<br \/>\n(i)the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,<br \/>\n(j)section 101 of the Finance Act 2022,<br \/>\n(k)the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,<br \/>\nand any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax;<\/p>\n<p>&#8220;appealable matter&#8221; means any matter in respect of which an appeal is authorised by the Acts;<\/p>\n<p>&#8220;Appeal Commissioner&#8221; has the same meaning as it has in the Finance (Tax Appeals) Act 2015;<\/p>\n<p>&#8220;assessment&#8221; means an assessment to tax made under the Acts;<\/p>\n<p>&#8220;determination&#8221; means a decision made by the Appeal Commissioners, following the completion of their adjudication of a matter under appeal, in disposing of the appeal;<\/p>\n<p>&#8220;late appeal&#8221; means an appeal that is made after the end of the period specified by the Acts for the making of the appeal;<\/p>\n<p>&#8220;party&#8221; means either the appellant in the appeal or the Revenue Commissioners;<\/p>\n<p>&#8220;proceedings&#8221; includes &#8211;<br \/>\n(a)all of the proceedings involved in the conduct of an appeal from the making of the appeal, and<br \/>\n(b)if the following step occurs, the sending of a completed and signed case stated to the party requesting the case stated;<\/p>\n<p>&#8220;Revenue officer&#8221; means an officer of the Revenue Commissioners;<\/p>\n<p>&#8220;statement of case&#8221; shall be construed in accordance with section 949Q(1);<\/p>\n<p>&#8220;tax&#8221; means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax, vacant homes tax, temporary solidarity contribution (within the meaning of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023) , by the insertion of &#8220;or IIR top-up tax, UTPR top-up tax or domestic top-up tax (each within the meaning of Part 4A) or any other levy or charge that is placed under the care and management of the Revenue Commissioners.<\/p>\n<p>949B.<\/p>\n<h4>Delegation of acts and functions of the Revenue Commissioners<\/h4>\n<p>Any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners may be done or performed by any one or more of their officers acting under their authority.<\/p>\n<p>949C.<\/p>\n<h4>Electronic means<\/h4>\n<p>(1)Where such is provided for in accordance with subsection (3) &#8211;<\/p>\n<p>(a)any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners or by the Appeal Commissioners may be done or performed through electronic means, and<\/p>\n<p>(b)any act that this Part requires a person to perform (or that the Revenue Commissioners or the Appeal Commissioners may, under this Part, require, a person to perform) may be performed through electronic means.<\/p>\n<p>(2)Any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under this Part may be sent by post or, where such is provided for in accordance with subsection (3), by electronic means.<\/p>\n<p>(3)The Revenue Commissioners and the Appeal Commissioners may each, in their discretion, put arrangements in place for, or approve, the use of electronic means for any purpose of this section.<\/p>\n<p>(4)Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12(2)(b) and 13(2)(a) of the Electronic Commerce Act 2000.<\/p>\n<p>949D.<\/p>\n<h4>Persons acting under authority<\/h4>\n<p>(1)An appellant who wishes another person (in this section referred to as the &#8216;agent concerned&#8217;) to act under the appellant&#8217;s authority in relation to an appeal shall notify the Appeal Commissioners in writing accordingly and, for this purpose, shall provide the name and address of the agent concerned and any other information that the Appeal Commissioners may require.<\/p>\n<p>(2)The authority referred to in subsection (1) of the agent concerned may be revoked by the appellant; where that authority is revoked by the appellant or it otherwise ceases to have effect, the appellant shall, in writing, notify the Appeal Commissioners of that fact forthwith.<\/p>\n<p>(3)Unless and until the foregoing revocation or cesser of effect is notified in writing to the Appeal Commissioners, the Appeal Commissioners may treat any act that is required, or permitted to be performed, by the appellant under this Part as so performed by the appellant, if the act has been performed by the agent concerned.<\/p>\n<p>949E.<\/p>\n<h4>Directions<\/h4>\n<p>(1)The Appeal Commissioners may, on their own initiative or on the application of a party, give a direction at any time to a party in relation to the conduct or disposal of an appeal, including a direction amending an earlier direction or suspending or setting aside its operation.<\/p>\n<p>(2)Without prejudice to the generality of subsection (1), the matters in relation to which the Appeal Commissioners may give a direction include &#8211;<\/p>\n<p>(a)requiring a party to provide, to the Appeal Commissioners or to another party, documents, statements, accounts, returns, computations, explanations, particulars, records, certificates, declarations, schedules and such other items or information as they consider relevant to the adjudication of the matter under appeal,<\/p>\n<p>(b)consolidating or hearing together 2 or more appeals raising common or related issues,<\/p>\n<p>(c)staying proceedings,<\/p>\n<p>(d)holding a preliminary hearing,<\/p>\n<p>(e)adjourning a hearing, and<\/p>\n<p>(f)extending the time within which a direction must be complied with.<\/p>\n<p>(3)In a case in which the giving by them of a direction is applied for by a party, such an application shall be made &#8211;<\/p>\n<p>(a)by sending, in writing, the application to the Appeal Commissioners, or<\/p>\n<p>(b)orally, during the course of a hearing or preliminary hearing,<\/p>\n<p>and shall include the reason for seeking the direction.<\/p>\n<p>(4)A direction by the Appeal Commissioners may be given by them orally but, where this happens, the terms of the direction shall be reduced to writing as soon as practicable thereafter unless the Appeal Commissioners consider this to be unnecessary.<\/p>\n<p>(5)Where the Appeal Commissioners give a direction then, unless they consider that there is a good reason not to do so, they shall send a written notice of the direction to each party and to any other person affected by that direction.<\/p>\n<p>(6)A party who asserts that a direction ought not to have been given by the Appeal Commissioners or that a direction given by them should be amended shall apply to the Commissioners for a direction setting aside or suspending its operation or, as appropriate, amending it.<\/p>\n<p>(7)That application shall be made not later than 14 days after the date on which the party was notified of the first-mentioned direction in subsection (6).<\/p>\n<p>(8)Where the direction given is one requiring compliance with its terms, it shall specify a date by which these terms are to be complied with.<\/p>\n<p>(9)Where a direction requires the provision of such items or information as are referred to in subsection (2)(a), it may specify the format in which those items are to be provided.<\/p>\n<p>(10)A party to whom a direction is given shall comply with it.<\/p>\n<p>(11)Where a party applies in writing for a direction, the party shall, at the time of such application, send a copy of the application to the other party.<\/p>\n<p>949F.<\/p>\n<h4>Joining of additional parties to appeal<\/h4>\n<p>(1)Where an appeal is made in relation to &#8211;<\/p>\n<p>(a)a decision of a Revenue officer on an apportionment,<\/p>\n<p>(b)a determination of an amount referred to in section 100A, or<\/p>\n<p>(c)a decision of an inspector under section 121(7),<\/p>\n<p>and the decision or determination affects the liability to tax of a person, other than a person in respect of whom the decision or determination was made, each person so affected may apply to the Appeal Commissioners for, and the Appeal Commissioners on the making of such an application may give, a direction making the person a party to the appeal.<\/p>\n<p>(2)Save insofar as that provision is inconsistent with subsection (1), each provision of section 949E shall apply to a direction under this section.<\/p>\n<p>949G.<\/p>\n<h4>Withdrawal and dismissal of appeals<\/h4>\n<p>(1)An appellant may withdraw his or her appeal by giving notice in writing in that behalf to the Appeal Commissioners before they make a determination.<\/p>\n<p>(2)Where an appeal is withdrawn in accordance with subsection (1), the Appeal Commissioners shall notify the other party in writing accordingly.<\/p>\n<p>(3)Where &#8211;<\/p>\n<p>(a)the matters the subject of an appeal have been settled by agreement between the parties before the Appeal Commissioners make a determination,<\/p>\n<p>(b)an appeal is refused by the Appeal Commissioners under section 949N(1)(b) or (c), or<\/p>\n<p>(c)an appeal is treated as withdrawn under section 949AA(2),<\/p>\n<p>then, in each case, the appeal shall, subject to subsection (4), be treated as if it has been dismissed by the Appeal Commissioners.<\/p>\n<p>(4)To the extent that the basis for an agreement, as referred to in subsection (3), involves acceptance by the parties that the decision appealed from shall not stand in whole or in part, then nothing in that subsection shall be construed as affecting any agreement of the parties in that regard.<\/p>\n<p>(5)Where an appeal is dismissed under section 949AV, or treated as dismissed &#8211;<\/p>\n<p>(a)the Appeal Commissioners shall not be required to make a determination, and<\/p>\n<p>(b)the matter that was appealed shall be treated as if no notice of appeal has been given.<\/p>\n<p>949H.<\/p>\n<h4>Flexible proceedings<\/h4>\n<p>(1)The Appeal Commissioners shall, subject to the provisions of this Part, endeavour to the best of their ability to manage and conduct proceedings in a way that will meet the reasonable expectations of members of the public (and in particular tax payers) with regard to &#8211;<\/p>\n<p>(a)undue formality being avoided, and<\/p>\n<p>(b)a flexible approach being adopted by the Commissioners in respect of procedural matters.<\/p>\n<p>(2)Without prejudice to the generality of subsection (1), the Appeal Commissioners shall &#8211;<\/p>\n<p>(a)provide an opportunity to the parties to settle the matter under appeal by agreement with each other, and<\/p>\n<p>(b)avoid delay insofar as this is compatible with the proper consideration of a matter under appeal.<\/p>\n<p>Chapter 2<\/p>\n<h4>Making and acceptance of appeals (ss. 949I-949P)<\/h4>\n<p>949I.<\/p>\n<h4>Notice of appeal<\/h4>\n<p>(1)Any person who wishes to appeal an appealable matter shall do so by giving notice in writing in that behalf to the Appeal Commissioners.<\/p>\n<p>(2)A notice of appeal shall specify &#8211;<\/p>\n<p>(a)the name and address of the appellant and, if relevant, of the person acting under the appellant&#8217;s authority in relation to the appeal,<\/p>\n<p>(b)in the case of an appellant who is an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) or, in the case of any other person, whichever of the numbers in respect of the person specified in paragraphs (b) and (c) of the definition of &#8216;tax reference number&#8217; in section 885(1) is appropriate,<\/p>\n<p>(c)the appealable matter in respect of which the appeal is being made,<\/p>\n<p>(d)the grounds for the appeal in sufficient detail for the Appeal Commissioners to be able to understand those grounds, and<\/p>\n<p>(e)any other matters that, for the time being, are stipulated by the Appeal Commissioners for the purposes of this subsection.<\/p>\n<p>(3)Where the provisions of the Acts relevant to the appeal concerned require conditions specified in those provisions to be satisfied before an appeal may be made, a notice of appeal shall state whether those conditions have been satisfied.<\/p>\n<p>(4)Where an appeal is a late appeal, the notice of appeal shall state the reason the appellant was prevented from making the appeal within the period specified by the Acts for doing so.<\/p>\n<p>(5)A copy of the notification that was received from the Revenue Commissioners (that is to say, the notification in respect of the matters the subject of the appeal) shall be appended to a notice of appeal.<\/p>\n<p>(6)A party shall not be entitled to rely, during the proceedings, on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners are satisfied that the ground could not reasonably have been stated in the notice.<\/p>\n<p>949J.<\/p>\n<h4>Valid appeal and references in this Part to acceptance of an appeal<\/h4>\n<p>(1)For the purposes of this Part, an appeal shall be a valid appeal if &#8211;<\/p>\n<p>(a)it is made in relation to an appealable matter, and<\/p>\n<p>(b)any conditions that are required (by the provisions of the Acts relevant to the appeal concerned) to be satisfied, before an appeal may be made, are satisfied before it is made.<\/p>\n<p>(2)References in this Part to an appeal being accepted by the Appeal Commissioners shall be construed as references to their determining that, for the time being (on the facts and information then available to them) &#8211;<\/p>\n<p>(a)the appeal is a valid appeal, and<\/p>\n<p>(b)there are no grounds for their invoking section 949N(1)(c) as a basis for not proceeding as subsequently mentioned in this subsection,<\/p>\n<p>and, accordingly, that they should proceed to deal with the appeal.<\/p>\n<p>(3)However, any such determination of the Appeal Commissioners may be reversed by them as and when facts and information become available to them that, in their opinion, warrant that course of action.<\/p>\n<p>(4)Subsection (3) shall not affect the operation of section 949N(3) (provision with regard to finality of Appeal Commissioners&#8217; refusal to accept an appeal).<\/p>\n<p>949K.<\/p>\n<h4>Notification of appeal to Revenue Commissioners<\/h4>\n<p>The Appeal Commissioners shall send a copy of each notice of appeal, and any item that was appended to the notice, to the Revenue Commissioners as soon as practicable after they have received them.<\/p>\n<p>949L.<\/p>\n<h4>Objection by Revenue Commissioners<\/h4>\n<p>(1)Where the Revenue Commissioners consider that &#8211;<\/p>\n<p>(a)an appeal is not a valid appeal, or<\/p>\n<p>(b)the appellant has not complied with the requirements of section 949O,<\/p>\n<p>they may send to the Appeal Commissioners a written notice of objection to the making of the appeal and that notice shall state the reason for their objection.<\/p>\n<p>(2)Where the Revenue Commissioners do not send the notice referred to in subsection (1) to the Appeal Commissioners within 30 days after the date on which the Appeal Commissioners send the notice of appeal to them, the Appeal Commissioners shall not be required to have regard to the objection in deciding whether to accept an appeal.<\/p>\n<p>(3)Where the Revenue Commissioners send a notice of objection in accordance with subsection (1), the Appeal Commissioners shall notify such objection to the appellant.<\/p>\n<p>949M.<\/p>\n<h4>Acceptance of an appeal<\/h4>\n<p>Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal.<\/p>\n<p>949N.<\/p>\n<h4>Refusal to accept an appeal<\/h4>\n<p>(1)Where the Appeal Commissioners &#8211;<\/p>\n<p>(a)are satisfied that an appeal is not a valid appeal,<\/p>\n<p>(b)become aware, having previously formed the view that an appeal was a valid appeal, that it is not a valid appeal, or<\/p>\n<p>(c)are satisfied that an appeal is without substance or foundation, they shall refuse to accept the appeal.<\/p>\n<p>(2)Where the Appeal Commissioners refuse to accept an appeal, they shall notify the parties in writing accordingly stating the reason for the refusal.<\/p>\n<p>(3)Where, in respect of a refusal on their part to accept an appeal, the Appeal Commissioners declare that their decision in that regard is final, then that decision shall be final and conclusive.<\/p>\n<p>(4)For the avoidance of doubt &#8211;<\/p>\n<p>(a)references in the preceding subsections to the Appeal Commissioners&#8217; refusing to accept an appeal include references to a member or members of staff of the Commission, pursuant to an authority granted under section 5(2) of the Finance (Tax Appeals) Act 2015, refusing to accept an appeal, and<\/p>\n<p>(b)the Appeal Commissioners may make a declaration under subsection (3) in respect of a foregoing refusal by a member or members of staff to accept an appeal as they may make such a declaration in respect of such a refusal on their part.<\/p>\n<p>949O.<\/p>\n<h4>Late appeals<\/h4>\n<p>(1)The Appeal Commissioners may accept a late appeal where &#8211;<\/p>\n<p>(a)they are satisfied that &#8211;<\/p>\n<p>(i)the appellant was prevented by absence, sickness or other reasonable cause from making the appeal within the period specified by the Acts for the making of that appeal, and<\/p>\n<p>(ii)the appeal is made thereafter without unreasonable delay, and<\/p>\n<p>(b)the appeal is made within a period of 12 months after the end of the period specified by the Acts for the making of that appeal.<\/p>\n<p>(2)Notwithstanding the period specified in paragraph (b) of subsection (1) for the making of an appeal, the Appeal Commissioners may accept an appeal made after the end of that period where paragraph (a) of that subsection applies and &#8211;<\/p>\n<p>(a)any return that was required to be delivered to the Revenue Commissioners under the Acts has been so delivered, and<\/p>\n<p>(b)the requirement in subsection (3)(a) or (b) (or both as the case may be) has been complied with.<\/p>\n<p>(3)Each of the following is a requirement mentioned in subsection (2)(b) &#8211;<\/p>\n<p>(a)where, in the opinion of the Appeal Commissioners, the return referred to in subsection (2)(a) is insufficient to enable the appeal to be determined, such other information as, in the opinion of the Appeal Commissioners, would enable the appeal to be determined by them without undue delay has been provided, and<\/p>\n<p>(b)where an appeal is made against an assessment, any tax charged by the assessment has been paid together with any interest on that tax chargeable under &#8211;<\/p>\n<p>(i)section 1080,<\/p>\n<p>(ii)section 159D of the Stamp Duties Consolidation Act 1999,<\/p>\n<p>(iii)section 103 of the Finance Act 2001,<\/p>\n<p>(iv)section 51 of the Capital Acquisitions Tax Consolidation Act 2003,<\/p>\n<p>(v)section 114 of the Value-Added Tax Consolidation Act 2010, or<\/p>\n<p>(vi)section 149 of the Finance (Local Property Tax) Act 2012, as the case may be, at the time the appeal is made.<\/p>\n<p>(4)For the purpose of deciding whether to accept a late appeal, the Appeal Commissioners may make such enquiries as they consider necessary or appropriate and may do so by holding a hearing.<\/p>\n<p>(5)Nothing in this section derogates from the functions of the Appeal Commissioners under section 949N.<\/p>\n<p>949P.<\/p>\n<h4>Effect of enforcement action for collection of tax<\/h4>\n<p>(1)Where action for the recovery of any tax has been taken by means of the institution of proceedings in any court or the issue of a certificate under section 960L, as the case may be, the Appeal Commissioners shall not accept a late appeal in relation to the tax until such action has been completed.<\/p>\n<p>(2)Where a late appeal is accepted following the completion of the action referred to in subsection (1), the appellant shall not be entitled to repayment of any sum paid or borne by the appellant in respect of the costs of any court proceedings or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under section 960L.<\/p>\n<p>Chapter 3<\/p>\n<h4>Pre-hearing proceedings (ss. 949Q-949W)<\/h4>\n<p>949Q.<\/p>\n<h4>Statement of case<\/h4>\n<p>(1)Where an appeal is accepted in accordance with section 949M, the Appeal Commissioners may give a direction to a party to provide to them such information (in this Part referred to as a &#8216;statement of case&#8217;) in relation to the matter under appeal as they specify in the direction.<\/p>\n<p>(2)Without prejudice to the generality of subsection (1), the information that may be specified in a foregoing direction includes:<\/p>\n<p>(a)the statutory provisions being relied upon in relation to the matter under appeal;<\/p>\n<p>(b)an outline of the relevant facts;<\/p>\n<p>(c)the relevant case law;<\/p>\n<p>(d)[deleted]<\/p>\n<p>(e)[deleted]<\/p>\n<p>(f)a party&#8217;s estimation of the likely duration of a hearing;<\/p>\n<p>(g)whether there is assent, on the part of the party, to the Appeal Commissioners determining the appeal without a hearing;<\/p>\n<p>(h)whether a party wishes a hearing or a specified part of a hearing to be held in camera;<\/p>\n<p>(i)whether a party considers that a matter under appeal is one that could be settled by way of an agreement with the other party in accordance with section 949V; and<\/p>\n<p>(j)such other information as the Appeal Commissioners consider necessary to enable them to schedule a hearing.<\/p>\n<p>949R.<\/p>\n<h4>Exchange of statement of case<\/h4>\n<p>A party who sends a statement of case to the Appeal Commissioners shall, at the time of so sending it, send a copy of the case to the other party together with a copy of any Appeal Commissioners&#8217; direction given under section 949Q(1) and shall notify the Appeal Commissioners that the party has done so.<\/p>\n<p>949S.<\/p>\n<h4>Outline of arguments<\/h4>\n<p>(1)The Appeal Commissioners may give a direction to a party to provide, to the Appeal Commissioners and to the other party, an outline of the arguments that the party will make at a hearing, including the details of any statutory provisions and case law to which the party intends to refer in making such arguments (if this has not already been done in compliance with a direction given under section 949Q), and to do so not less than 14 days before the date appointed for the hearing.<\/p>\n<p>(2)Unless the Appeal Commissioners consider that that there are substantial grounds for such a direction being given solely to one of the parties, a direction under subsection (1) shall be given by them to both of the parties.<\/p>\n<p>949T. Case management conference<br \/>\n(1)At any stage in proceedings, the Appeal Commissioners may give a direction that a party attend a meeting in the nature of, and referred to subsequently in this Part as, a case management conference &#8211;<\/p>\n<p>(a)to review the conduct of the proceedings and the actions that have been taken or that remain to be taken,<\/p>\n<p>(b)to clarify any matters raised by the parties or by the Appeal Commissioners, and<\/p>\n<p>(c)so as to enable the Appeal Commissioners to give all such directions as appear to them to be necessary or desirable for the purpose of securing the completion of the proceedings in an expeditious and fair manner.<\/p>\n<p>(1A)A direction given under subsection (1) shall specify &#8211;<\/p>\n<p>(a)the date on which and time at which the case management conference shall commence, and<\/p>\n<p>(b)the location at which the case management conference shall be held.<\/p>\n<p>(2)With the consent of the parties, the Appeal Commissioners may determine a matter under appeal at, or following, a case management conference without the need to hold a hearing.<\/p>\n<p>(3)If the Appeal Commissioners permit this to be done, a party may take part in the proceedings of a case management conference by means of a suitable telecommunication link, and accordingly, in such a case, the party shall not be required to appear in person.<\/p>\n<p>949U.<\/p>\n<h4>Adjudication without a hearing<\/h4>\n<p>(1)Subject to subsection (3), the Appeal Commissioners shall not be required to adjudicate on a matter under appeal by way of a hearing and may, where they consider it appropriate, adjudicate on the matter solely by way of &#8211;<\/p>\n<p>(a)the consideration of a notice of appeal, a statement of case or any other written material provided by a party,<\/p>\n<p>(b)the holding of discussions with a party, or<\/p>\n<p>(c)any other means they consider appropriate.<\/p>\n<p>(2)Where the Appeal Commissioners consider that it is appropriate to adjudicate without a hearing, they shall notify the parties in writing of their intention to do so.<\/p>\n<p>(3)Notwithstanding subsection (1) but subject to section 949AN(3), the Appeal Commissioners shall adjudicate by way of a hearing where a party requests a hearing by notifying the Appeal Commissioners in writing within 21 days after the date of the notification referred to in subsection (2).<\/p>\n<p>949V.<\/p>\n<h4>Settlement of appeal by agreement<\/h4>\n<p>(1)In this section &#8216;agreement&#8217; means an agreement by way of settlement of the matter under appeal.<\/p>\n<p>(2)Where, before a hearing is held, the parties come to an agreement with each other, whether in writing or otherwise, an appeal shall be treated as having been withdrawn.<\/p>\n<p>(3)An agreement that is not in writing shall be deemed not to be an agreement for the purpose of subsections (2) and (4), unless &#8211;<\/p>\n<p>(a)the fact that an agreement was come to, and the terms agreed on, are confirmed by notice in writing given by either of the parties to the other party, and<\/p>\n<p>(b)a period of 21 days after the date of the giving of the notice referred to in paragraph (a) has elapsed without the party to whom it was given (the &#8216;other party&#8217;) giving notice in writing to the party by whom the notice so referred to was given that the other party wishes to repudiate or withdraw from the agreement.<\/p>\n<p>(4)Where the parties come to an agreement with each other, the Revenue Commissioners shall &#8211;<\/p>\n<p>(a)give effect to the agreement, and<\/p>\n<p>(b)notify the Appeal Commissioners accordingly.<\/p>\n<p>949W.<\/p>\n<h4>Staying proceedings<\/h4>\n<p>(1)The Appeal Commissioners may, at any stage, stay proceedings in an appeal (in this section referred to as a &#8216;stayed appeal&#8217;) where &#8211;<\/p>\n<p>(a)they wish to provide an opportunity for the parties to settle the matter under appeal by agreement with each other,<\/p>\n<p>(b)they wish to give a party additional time in which to prepare for a hearing,<\/p>\n<p>(c)they wish to allow a determination to be made in another appeal that raises issues of fact or law that are common or related to those in the stayed appeal (in sections 949AN and 949AO referred to as &#8216;common or related issues&#8217;), or<\/p>\n<p>(d)in the interests of justice, they consider it appropriate to do so.<\/p>\n<p>(2)The Appeal Commissioners shall stay proceedings by giving a direction in accordance with section 949E(1), which direction shall specify a date by which the proceedings are to be resumed.<\/p>\n<p>(3)The Appeal Commissioners shall, at any stage, stay proceedings in an appeal for the purpose of allowing a Mutual Agreement Procedure, relating to the matters to which the appeal relates, to proceed and conclude, where both parties have applied for a direction to that effect under section 949E.<\/p>\n<p>(4)Notwithstanding subsection (2) and subject to subsection (5), the Appeal Commissioners, in giving a direction to stay proceedings following an application in that behalf under subsection (3), shall not be required to specify a date by which the proceedings are to be resumed, but shall stay proceedings in the appeal concerned until the Mutual Agreement Procedure concerned has concluded.<\/p>\n<p>(5)Where a party applies under section 949E for a direction that proceedings stayed under subsection (3) be resumed before the Mutual Agreement Procedure concerned has concluded, the Appeal Commissioners shall give a direction that the stayed proceedings be resumed.<\/p>\n<p>(6)The Appeal Commissioners may from time to time give a direction to the parties that one or both of them notify the Appeal Commissioners in relation to the progress of the Mutual Agreement Procedure.<\/p>\n<p>(7)In this section &#8216;Mutual Agreement Procedure&#8217; means a procedure in accordance with which a mutual agreement may be reached, for the resolution of a dispute, between the competent authority of the State and a competent authority of another jurisdiction under &#8211;<\/p>\n<p>(a)an arrangement having the force of law by virtue of section 826(1), or<\/p>\n<p>(b)the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019).<\/p>\n<p>Chapter 4<\/p>\n<h4>Hearings (ss. 949X-949AF)<\/h4>\n<p>949X.<\/p>\n<h4>Time and place for hearing<\/h4>\n<p>(1)The Appeal Commissioners shall from time to time appoint times and places for the hearing of appeals and shall give written notice of such times and places to the parties.<\/p>\n<p>(2)The Appeal Commissioners may adjourn a hearing for such a period as they think fit.<\/p>\n<p>949Y.<\/p>\n<h4>Public hearings<\/h4>\n<p>(1)Subject to subsections (2) and (3), every hearing of an appeal by the Appeal Commissioners shall be held in public.<\/p>\n<p>(2)The Appeal Commissioners may give a direction that a hearing, or part of a hearing, of an appeal is to be held in camera if they consider that the giving of such a direction is necessary &#8211;<\/p>\n<p>(a)in the interests of public order or national security,<\/p>\n<p>(b)to avoid serious harm to the public interest,<\/p>\n<p>(c)to maintain the confidentiality of sensitive information,<\/p>\n<p>(d)to protect an individual&#8217;s right to respect for his or her private and family life, or<\/p>\n<p>(e)in the interests of justice.<\/p>\n<p>(3)If an appellant &#8211;<\/p>\n<p>(a)applies, in accordance with subsection (4), to the Appeal Commissioners for a direction that the hearing of an appeal, or a specified part of the hearing of an appeal, be held in camera, or<\/p>\n<p>(b)has stated, in the appellant&#8217;s statement of case, that the appellant wishes the hearing of an appeal, or a specified part of the hearing of an appeal, to be held in camera,<\/p>\n<p>the Appeal Commissioners shall give a direction that the hearing or the specified part of it, as the case may be, shall be held in camera.<\/p>\n<p>(4)An application under subsection (3) shall be sent to the Appeal Commissioners not later than 14 days after the date on which a notice of the time and place for the hearing of the appeal has been sent in accordance with section 949X to the appellant.<\/p>\n<p>949Z.<\/p>\n<h4>Exclusion from hearings<\/h4>\n<p>(1)The Appeal Commissioners may exclude from a hearing, or part of a hearing, any person &#8211;<\/p>\n<p>(a)whose conduct the Appeal Commissioners consider is disrupting or is likely to disrupt the hearing,<\/p>\n<p>(b)whose presence the Appeal Commissioners consider is likely to prevent another person from giving evidence freely,<\/p>\n<p>(c)whose attendance at the hearing would defeat the purpose of that hearing, or<\/p>\n<p>(d)who is under the age of 18 years.<\/p>\n<p>(2)The Appeal Commissioners may exclude a witness from a hearing until the witness is required to give evidence.<\/p>\n<p>(3)The Appeal Commissioners may give a direction under section 949E as to the particular means to be used to exclude a person from a hearing, or part of a hearing.<\/p>\n<p>949AA. Parties&#8217; attendance at hearings<br \/>\n(1)An appellant shall attend any hearing unless the Appeal Commissioners excuse the appellant from attendance.<\/p>\n<p>(2)Where an appellant, or a person acting under the appellant&#8217;s authority, fails to attend a hearing at the time and place appointed for the hearing, the appeal shall, subject to subsection (3), be treated as if it had been withdrawn.<\/p>\n<p>(3)Notwithstanding subsection (2), an appeal shall not be treated as if it had been withdrawn where, on an application in writing having been made to them after the time appointed for a hearing, the Appeal Commissioners, are satisfied that &#8211;<\/p>\n<p>(a)owing to absence, illness or other reasonable cause, the appellant was prevented from attending the hearing, and<\/p>\n<p>(b)the application was made thereafter without unreasonable delay.<\/p>\n<p>(4)A Revenue officer may attend any hearing and shall be entitled &#8211;<\/p>\n<p>(a)to be present during the whole of any hearing and at the determination of the appeal, and<\/p>\n<p>(b)to give evidence or reasons in support of an assessment or the other appealable matter concerned.<\/p>\n<p>(5)Where it appears to a Revenue officer that an appellant ought to be charged in an amount exceeding the amount contained in an assessment that is under appeal, nothing in subsection (4) shall preclude the officer from giving evidence or reasons in support of such a higher amount.<\/p>\n<p>(6)Where the Appeal Commissioners give a direction under section 949F making a person referred to in that section a party to an appeal, that person shall not be entitled, without the consent of the other parties to the appeal &#8211;<\/p>\n<p>(a)in the case of a hearing, none of which relates to the matter affecting the liability to tax of that person (&#8216;the liability concerned&#8217;), to attend any part of that hearing, or<\/p>\n<p>(b)in the case of a hearing, part of which relates to the liability concerned and part of which does not so relate, to attend the latter part.<\/p>\n<p>949AB.<\/p>\n<h4>Parties&#8217; representatives<\/h4>\n<p>(1)The Appeal Commissioners shall hear any barrister or solicitor, or any person who is a member of a professional body (within the meaning of section 851A(l)), who appears on behalf of a party.<\/p>\n<p>(2)Notwithstanding that a person appearing on behalf of an appellant does not fall within subsection (1), the Appeal Commissioners may hear such a person if they are satisfied that it is appropriate to do so.<\/p>\n<p>949AC.<\/p>\n<h4>Evidence<\/h4>\n<p>The Appeal Commissioners may &#8211;<\/p>\n<p>(a)allow evidence to be given orally or in writing,<\/p>\n<p>(b)admit evidence whether or not the evidence would be admissible in proceedings in a court in the State, or<\/p>\n<p>(c)exclude evidence that would otherwise be admissible where &#8211;<\/p>\n<p>(i)the evidence was not provided within the time allowed by a direction,<\/p>\n<p>(ii)the evidence was provided in a manner that did not comply with a direction, or<\/p>\n<p>(iii)they consider that it would be unfair to admit the evidence.<\/p>\n<p>949AD.<\/p>\n<h4>Oath<\/h4>\n<p>(1)The Appeal Commissioners may require any person who gives evidence to swear an oath in relation to the evidence.<\/p>\n<p>(2)Where the Appeal Commissioners administer an oath, they shall inform the person swearing the oath that the giving of false evidence may be punishable under section 1066.<\/p>\n<p>949AE.<\/p>\n<h4>Summoning and examination of witnesses<\/h4>\n<p>(1)The Appeal Commissioners may summon any person to appear before them to be examined where they consider such a person to be in a position to give evidence relating to a matter under appeal.<\/p>\n<p>(2)A summons under subsection (1) shall &#8211;<\/p>\n<p>(a)unless the person being summoned consents to a shorter period, be sent to that person not less than 21 days before the date of a hearing,<\/p>\n<p>(b)inform the person being summoned of his or her entitlement to apply to the Appeal Commissioners to vary or set aside the summons if he or she did not have an opportunity to object to it before it was issued, and<\/p>\n<p>(c)state the consequences, under section 949AU, of failure to comply with the summons.<\/p>\n<p>(3)The Appeal Commissioners may limit the number of witnesses whose evidence a party may put forward.<\/p>\n<p>949AF.<\/p>\n<h4>Oral determinations<\/h4>\n<p>The Appeal Commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing thereafter and that section shall apply accordingly.<\/p>\n<p>Chapter 5<\/p>\n<h4>Determinations (ss. 949AG-949AO)<\/h4>\n<p>949AG.<\/p>\n<p>Appeal Commissioners to have regard to same matters as Revenue Commissioners<br \/>\nDeleted from 19 December 2018<br \/>\nUnless the Acts provide otherwise, in adjudicating on and determining an appeal, the Appeal Commissioners shall have regard to all matters to which the Revenue Commissioners may or were required by the Acts to have regard &#8211;<\/p>\n<p>(a)in making their decision or determination,<\/p>\n<p>(b)in making or amending an assessment,<\/p>\n<p>(c)in forming an opinion, or<\/p>\n<p>(d)in taking any other action,<\/p>\n<p>in relation to the matter under appeal.<\/p>\n<p>949AH.<\/p>\n<h3>Mode of proceeding if appeal adjudicated on by way of a hearing<\/h3>\n<p>Where the Appeal Commissioners adjudicate on a matter under appeal by way of a hearing, they shall determine the matter by examination of the appellant or by hearing other evidence of the kind referred to in section 949AC.<\/p>\n<p>949AI.<\/p>\n<h4>Incomplete information<\/h4>\n<p>Where a party or another person fails to comply, to the Appeal Commissioners&#8217; satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section, the Appeal Commissioners may, where they consider it appropriate, determine an appeal according to the best of their judgement instead of acting in accordance with section 949AV.<\/p>\n<p>949AJ.<\/p>\n<h4>Determinations and their notification<\/h4>\n<p>(1)As soon as practicable after the completion of their adjudication of an appeal, the Appeal Commissioners shall determine the appeal.<\/p>\n<p>(2)Subsection (3) applies unless, by virtue of section 7 of the Finance (Tax Appeals) Act 2015, the number of Appeal Commissioners who have adjudicated on and determined an appeal is one.<\/p>\n<p>(3)The number of Appeal Commissioners who shall adjudicate on and determine an appeal shall be three or a number, being an odd number, greater than three.<\/p>\n<p>(4)The determination of an appeal by the Appeal Commissioners, where the number of them who have adjudicated on it is three or more, shall be that of the majority of them.<\/p>\n<p>(5)The Appeal Commissioners, not later than 21 days after determining the appeal, shall notify the parties in writing of &#8211;<\/p>\n<p>(a)their determination, and<\/p>\n<p>(b)the time within which, and the manner in which, any right of appeal against the determination may be exercised.<\/p>\n<p>(6)For the purpose of the notification referred to in subsection (5), a determination shall comprise &#8211;<\/p>\n<p>(a)the determination,<\/p>\n<p>(b)a statement of the Appeal Commissioners&#8217; material findings of fact,<\/p>\n<p>(c)a statement of the reasons for the determination,<\/p>\n<p>(d)the name of the appellant, and<\/p>\n<p>(e)the date on which the determination was made.<\/p>\n<p>949AK.<\/p>\n<h4>Determinations in relation to assessments<\/h4>\n<p>(1)In relation to an appeal against an assessment, the Appeal Commissioners shall, if they consider that &#8211;<\/p>\n<p>(a)an appellant has, by reason of the assessment, been overcharged, determine that the assessment be reduced accordingly,<\/p>\n<p>(b)an appellant has, by reason of the assessment, been undercharged, determine that the assessment be increased accordingly, or<\/p>\n<p>(c)neither paragraph (a) nor (b) applies, determine that the assessment stand.<\/p>\n<p>(2)If, on an appeal against an assessment that &#8211;<\/p>\n<p>(a)assesses an amount that is chargeable to tax, and<\/p>\n<p>(b)charges tax on the amount assessed,<\/p>\n<p>the Appeal Commissioners consider that the appellant is overcharged or, as the case may be, undercharged by the assessment, they may, unless the circumstances of the case otherwise require, give as their determination in the matter a determination solely to the effect that the amount chargeable to tax be reduced or increased.<\/p>\n<p>(3)In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was precluded from making the assessment or the amendment, as the case may be, the Acts (within the meaning of section 959A) shall apply as if the assessment or the amendment had not been made and, accordingly, that assessment or amended assessment shall be void.<\/p>\n<p>(4)In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2).<\/p>\n<p>949AL.<\/p>\n<h4>Determinations other than in relation to assessments<\/h4>\n<p>(1)In relation to an appeal against an appealable matter, other than &#8211;<\/p>\n<p>(a)an assessment, or<\/p>\n<p>(b)a matter referred to in section 949AK(3),<\/p>\n<p>the Appeal Commissioners shall, if they consider that the decision, determination or other matter, as the case may be, ought to be varied, determine that the decision, determination or other matter be varied, even if such variation is not to the advantage of the appellant; otherwise they shall determine that the decision, determination or other matter stand.<\/p>\n<p>(2)The Appeal Commissioners shall, if they consider that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in section 959AJ, determine that the officer was so precluded; otherwise they shall determine that the officer was not so precluded.<\/p>\n<p>949AM.<\/p>\n<h4>Revenue Commissioners to give effect to determinations<\/h4>\n<p>(1)The Revenue Commissioners shall give effect to any determination made by the Appeal Commissioners unless the determination has been appealed to the High Court in accordance with sections 949AP and 949AQ.<\/p>\n<p>(2)In relation to an assessment, in giving effect to a determination, the Revenue Commissioners shall calculate the tax chargeable in respect of the amount assessed to tax.<\/p>\n<p>(3)If, in relation to an assessment, the determination of the Appeal Commissioners is that the assessment is to stand or is to be amended, as the case may be, the assessment or the amended assessment shall be final and conclusive, unless the determination is appealed to the High Court in accordance with sections 949AP and 949AQ.<\/p>\n<p>(4)If, in relation to an appeal under section 959AJ, the Appeal Commissioners determine that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in that section &#8211;<\/p>\n<p>(a)the officer shall cease the enquiry or action, and<\/p>\n<p>(b)the appellant shall not be required to take any action pursuant to the officer&#8217;s enquiry or action.<\/p>\n<p>949AN. Appeals raising common or related issues<br \/>\n(1)Subject to subsection (2), in adjudicating on and determining an appeal (in this section referred to as a &#8216;new appeal&#8217;), the Appeal Commissioners may &#8211;<\/p>\n<p>(a)have regard to a previous determination made by them in respect of an appeal that raised common or related issues, and<\/p>\n<p>(b)if they consider it appropriate, in the light of such a determination, determine the new appeal without holding a hearing.<\/p>\n<p>(2)Where the Appeal Commissioners wish to act in accordance with subsection (1), they shall &#8211;<\/p>\n<p>(a)send a copy of the previous determination referred to in that subsection to the parties in a way that, in so far as it is possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during the proceedings concerned (being proceedings that were not held in public),<\/p>\n<p>(b)request that each of the parties submit arguments to them within 21 days after the date of the request in relation to why it would not be appropriate to have regard to the previous determination in determining the new appeal, and<\/p>\n<p>(c)request that each of the parties state whether the party wishes the Appeal Commissioners to hold a hearing and, where a party so wishes, to require that the party explain why such a hearing is considered to be necessary or desirable.<\/p>\n<p>(3)Notwithstanding section 949U, the Appeal Commissioners may determine the new appeal without holding a hearing where \u2013<\/p>\n<p>(a)no response is received from a party within the period referred to in subsection (2)(b), or<\/p>\n<p>(b)a response is received but the Appeal Commissioners are not persuaded that it would be appropriate to disregard the previous determination referred to in subsection (1) and that it is necessary to hold a hearing to determine the new appeal.<\/p>\n<p>949AO.<\/p>\n<h4>Publication of determinations<\/h4>\n<p>(1)Subject to subsection (2), the Appeal Commissioners shall publish a report of each of their determinations on the internet not later than 90 days after notifying the parties in accordance with section 949AJ.<\/p>\n<p>(2)The report referred to in subsection (1) shall contain &#8211;<\/p>\n<p>(a)a copy of the determination (as that expression is to be read in accordance with section 949AJ(6)),<\/p>\n<p>(b)the date on which it was notified to the parties,<\/p>\n<p>(c)a statement about whether a case stated under Chapter 6 was requested for the High Court, and<\/p>\n<p>(d)any other information the Appeal Commissioners consider relevant or appropriate.<\/p>\n<p>(3)Where determinations have been made in respect of more than one appeal that raised common or related issues, it shall be sufficient for the purpose of subsection (1) for the Appeal Commissioners to publish a report containing a single determination together with &#8211;<\/p>\n<p>(a)unless paragraph (b)(i) or (ii) applies, the names of all of the appellants, or<\/p>\n<p>(b)if &#8211;<\/p>\n<p>(i)all of the hearings, in respect of every appeal concerned, were held in camera, a statement of the number of appellants to which the determination applies, or<\/p>\n<p>(ii)all of the hearings, in respect of any of the appeals concerned, were held in camera &#8211;<\/p>\n<p>(I)a statement of the number of appellants to which the determination applies, and<\/p>\n<p>(II)save for the names of the one or more appellants whose appeals were so held in camera, the names of the appellants.<\/p>\n<p>(4)A report shall be published in a way that, in so far as it is possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during the proceedings concerned (being proceedings that were not held in public).<\/p>\n<p>Chapter 6<\/p>\n<h4>Appealing determinations of the Appeal Commissioners (ss. 949AP-AT)<\/h4>\n<p>949AP.<\/p>\n<h4>Appealing against determinations<\/h4>\n<p>(1)Subject to section 949AX, the Appeal Commissioners&#8217; determination in respect of an appealable matter shall be final and conclusive but this is without prejudice to the provisions of this Chapter concerning appeals to the High Court.<\/p>\n<p>(2)A party who is dissatisfied with a determination as being erroneous on a point of law may by notice in writing require the Appeal Commissioners to state and sign a case (in this Chapter referred to as a &#8216;case stated&#8217;) for the opinion of the High Court.<\/p>\n<p>(3)The notice referred to in subsection (2) shall &#8211;<\/p>\n<p>(a)state in what particular respect the party concerned is dissatisfied with the determination,<\/p>\n<p>(b)state in what particular respect the determination is alleged to be erroneous on a point of law,<\/p>\n<p>(c)be sent to the Appeal Commissioners within 42 days after the date of the notification of their determination under section 949AJ(1), and<\/p>\n<p>(d)be sent to the other party when it is being sent to the Appeal Commissioners.<\/p>\n<p>(4)This section shall not apply in relation to an appealable matter where a provision of the Acts (other than this section) provides that the determination of the Appeal Commissioners in relation to that matter shall be final and conclusive.<\/p>\n<p>949AQ.<\/p>\n<h4>Case stated for High Court<\/h4>\n<p>(1)<\/p>\n<p>(a)A case stated shall contain &#8211;<\/p>\n<p>(i)the Appeal Commissioners&#8217; material findings of fact,<\/p>\n<p>(ii)an outline of the arguments made by the parties,<\/p>\n<p>(iii)the case law relied on by the parties,<\/p>\n<p>(iv)the Appeal Commissioners&#8217; determination and the reason for the determination, and<\/p>\n<p>(v)the point of law as set out in the notice referred to in section 949AP(2) on which the opinion of the High Court is sought.<\/p>\n<p>(b)A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in section 949AP(3)(c) has elapsed.<\/p>\n<p>(2)The Appeal Commissioners shall be responsible for the drafting of a case stated and shall not delegate this task to a party (but this is without prejudice to the next following subsection enabling representations in relation to a draft of the case stated).<\/p>\n<p>(3)Before completing and signing a case stated, the Appeal Commissioners shall &#8211;<\/p>\n<p>(a)as soon as practicable, but not later than 3 months after receiving the notice referred to in section 949AP(2), send to the parties a draft of the case stated that they propose signing, and<\/p>\n<p>(b)include, with that draft, a notice indicating that each of the parties may, within 42 days after the date on which the draft has been sent to them, make to the Appeal Commissioners representations in writing in relation to the draft,<\/p>\n<p>and each of the parties may make such representations within that period of 42 days accordingly.<\/p>\n<p>(4)The Appeal Commissioners shall have regard to any representations so made and may, if they consider it appropriate to do so, modify the draft of the case stated before completing and signing it.<\/p>\n<p>(5)If a party makes representations pursuant to subsection (3), the party shall, at the same time as the party sends the representations to the Appeal Commissioners, send a copy of them to the other party.<\/p>\n<p>(6)The Appeal Commissioners shall, not later than 21 days after the end of the period referred to in subsection (3)(b), complete and sign a case stated and send it to the parties.<\/p>\n<p>(7)A party requesting the case stated shall send it to the High Court within 14 days after the date on which it was sent to the party by the Appeal Commissioners in accordance with subsection (6).<\/p>\n<p>(7A)The party requesting the case stated shall &#8211;<\/p>\n<p>(a)compile a copy of the exhibits specified in the case stated, and<\/p>\n<p>(b)include the copy of the exhibits so compiled with the case stated when sending it to the High Court in accordance with subsection (7).<\/p>\n<p>(7B)Where the party requesting the case stated does not have within his or her possession or control or within his or her procurement, for the purposes of complying with subsection (7A), a copy of an exhibit specified in the case stated, the party requesting the case stated may request the Appeal Commissioners to instruct, by notice in writing, the other party to provide a copy of the exhibit to the party requesting the case stated.<\/p>\n<p>(7C)Where the Appeal Commissioners receive a request under subsection (7B) from the party requesting the case stated, the Appeals Commissioners may instruct, by notice in writing, the other party to provide a copy of the exhibit to the party requesting the case stated.<\/p>\n<p>(7D)Where a party receives a notice under subsection (7C) and the exhibit to which the notice relates is within that party&#8217;s possession or control or within his or her procurement, that party shall provide a copy of the exhibit within the time specified in the notice.<\/p>\n<p>(8)The High Court shall not decline to hear and determine any question of law arising in a case stated by reason of the fact that a thing referred to in subsection (6) or (7) has not been done within the period specified by subsection (6) or (7), as the case may be, if it determines that, in all the circumstances of the matter, it would not be in the interests of justice to so decline to hear and determine that question.<\/p>\n<p>949AR.<\/p>\n<h4>Determinations of High Court<\/h4>\n<p>(1)The High Court shall hear and determine any question of law arising in a case stated and &#8211;<\/p>\n<p>(a)shall reverse, affirm or amend the determination of the Appeal Commissioners,<\/p>\n<p>(b)shall remit the matter to the Appeal Commissioners with its opinion on the matter, or<\/p>\n<p>(c)may make such other order in relation to the matter as it thinks just, and may make such order as to costs as it thinks fit.<\/p>\n<p>(2)The High Court may send the case stated back to the Appeal Commissioners for amendment, in which case &#8211;<\/p>\n<p>(a)the Appeal Commissioners shall amend the case stated accordingly, and<\/p>\n<p>(b)the High Court shall, thereafter, proceed in one of the ways specified in subsection (1).<\/p>\n<p>949AS.<\/p>\n<h4>Appeal to Court of Appeal<\/h4>\n<p>An appeal shall lie from a decision, under section 949AR, of the High Court to the Court of Appeal.<\/p>\n<p>949AT.<\/p>\n<h4>Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court<\/h4>\n<p>(1)Section 949AM shall apply to a determination made by the Appeal Commissioners that has been reversed, affirmed or amended by the High Court or the Court of Appeal as it applies to a determination that has not been so reversed, affirmed or amended but, in the case of a decision of the High Court that is appealed to the Court of Appeal under section 949AS, the application (by virtue of this subsection) of section 949AM does not operate for any part of the period during which the appeal to the Court of Appeal remains undisposed of.<\/p>\n<p>(2)Where, in respect of a decision of the High Court or the Court of Appeal, the Supreme Court, in the circumstances specified by the Constitution, decides to exercise its appellate jurisdiction subsection (1) shall have effect as if &#8211;<\/p>\n<p>(a)after &#8216;Court of Appeal&#8217;, where it first occurs in that subsection, there were inserted &#8216;or the Supreme Court&#8217;,<\/p>\n<p>(b)for &#8216;decision of the High Court that is appealed to the Court of Appeal under section 949AS&#8217; in that subsection there were substituted &#8216;decision of the High Court or the Court of Appeal in respect of which the Supreme Court, in the circumstances specified by the Constitution, decides to exercise its appellate jurisdiction&#8217;, and<\/p>\n<p>(c)for &#8216;Court of Appeal&#8217;, where it last occurs in that subsection, there were substituted &#8216;Supreme Court&#8217;.<\/p>\n<h4>Chapter 7 Penalties and Sanctions (ss. 949AU-AV)<\/h4>\n<p>949AU.<\/p>\n<h4>Summoning and examination of witnesses<\/h4>\n<p>(1)A person who, after being summoned to appear before the Appeal Commissioners at the time and place appointed for a hearing in accordance with section 949AE &#8211;<\/p>\n<p>(a)fails or refuses to so appear,<\/p>\n<p>(b)so appears but refuses to swear an oath,<\/p>\n<p>(c)so appears but refuses to answer any lawful questions relating to a matter under appeal,<\/p>\n<p>shall, subject to subsection (2), be liable to a penalty of \u20ac3,000.<\/p>\n<p>(2)Subsection (1)(b) and (c) shall not apply to any employee, agent or other person confidentially employed in the affairs of an appellant.<\/p>\n<p>(3)A document purporting to be signed by the Appeal Commissioners stating that &#8211;<\/p>\n<p>(a)a person named in the document was, by summons under section 949AE, required to attend before them on a day and at a time and place specified in the document, and<\/p>\n<p>(b)a sitting of the Appeal Commissioners was held on that day and at that time and place,<\/p>\n<p>shall, in proceedings for a penalty under subsection (1), be evidence of the matters so stated unless the contrary is shown.<\/p>\n<p>(4)Where &#8211;<\/p>\n<p>(a)in the absence of an agreement between a person and the Appeal Commissioners that the person is liable to a penalty under this section, or<\/p>\n<p>(b)following the failure by a person to pay a penalty under this section that the person has agreed a liability to,<\/p>\n<p>the Appeal Commissioners are of the opinion that the person is liable to the penalty, the Appeal Commissioners shall give notice in writing to the person of that opinion and that notice shall specify &#8211;<\/p>\n<p>(i)the provision under which the penalty arises,<\/p>\n<p>(ii)the circumstances in which the person is liable to the penalty, and<\/p>\n<p>(iii)the amount of the penalty to which the person is liable,<\/p>\n<p>and include such other details as the Appeal Commissioners consider appropriate.<\/p>\n<p>(5)Where a person to whom a notice has been given under subsection (4) does not, within 30 days after the date of the notice &#8211;<\/p>\n<p>(a)agree in writing with the opinion contained in that notice, and<\/p>\n<p>(b)make a payment to the Appeal Commissioners of the amount of the penalty specified in that notice,<\/p>\n<p>the Appeal Commissioners may apply to the District Court for that Court to determine whether the failure or refusal referred to in subsection (1) by the person gives rise to a liability to the penalty referred to in that subsection.<\/p>\n<p>(6)The Appeal Commissioners shall give a copy of any application under subsection (5) to the District Court to a person who is the subject of the application.<\/p>\n<p>949AV.<\/p>\n<h4>Dismissal of an appeal<\/h4>\n<p>(1)Subject to subsections (4) and (5) (in the case of a direction given under section 949T(1)), the Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners&#8217; satisfaction, with a direction given by them under &#8211;<\/p>\n<p>(a)subsection (1) of section 949E, in relation to the matter referred to in paragraph (2)(a) of that section,<\/p>\n<p>(b)section 949Q(1),<\/p>\n<p>(c)section 949S(1), or<\/p>\n<p>(d)section 949T(1).<\/p>\n<p>(2)Subject to subsections (3), (4) and (5), the Appeal Commissioners shall not dismiss an appeal under this section without first giving a party &#8211;<\/p>\n<p>(a)written notice of their intention to do so,<\/p>\n<p>(b)a statement of the reasons and considerations on which their intention is based, and<\/p>\n<p>(c)an opportunity for the party to &#8211;<\/p>\n<p>(i)provide an explanation as to why the party does not agree with the Appeal Commissioners&#8217; proposed course of action, or<\/p>\n<p>(ii)comply with the direction referred to in subsection (1) to the Appeal Commissioners&#8217; satisfaction.<\/p>\n<p>(3)Subject to subsections (4) and (5), the Appeal Commissioners shall consider any explanation provided by a party under subsection (2)(c)(i) but &#8211;<\/p>\n<p>(a)having considered an explanation by whatever means they consider appropriate, and<\/p>\n<p>(b)having decided, notwithstanding the explanation, to dismiss an appeal,<\/p>\n<p>their decision shall be final and conclusive.<\/p>\n<p>(4)Where a party has failed to comply with a direction under section 949T, the Appeal Commissioners shall not dismiss an appeal under subsection (1) in a case in which an application has been made to the Appeal Commissioners by the party after the time appointed for the case management conference concerned and the Appeal Commissioners are satisfied that &#8211;<\/p>\n<p>(a)owing to absence, illness or other reasonable cause, the party was prevented from attending the case management conference, and<\/p>\n<p>(b)the application was made without unreasonable delay after the date specified in the direction.<\/p>\n<p>(5)Where, following an application in that behalf under subsection (4), the Appeal Commissioners are not satisfied as to the matters specified in paragraphs (a) and (b) of that subsection, they shall dismiss the appeal and their decision shall be final and conclusive.<\/p>\n<p>Chapter 8<\/p>\n<h4>Appeal Commissioner vacating office before completion of appeal (ss. 949AW-AX)<\/h4>\n<p>949AW.<\/p>\n<h4>Appeal Commissioner vacating office: prior to determination<\/h4>\n<p>Where, in relation to an appeal &#8211;<\/p>\n<p>(a)a hearing has commenced but is not completed, or<\/p>\n<p>(b)a hearing has been completed but a determination has not been made,<\/p>\n<p>by the one or more Appeal Commissioners who presided over the hearing (and the omission to complete or do the foregoing thing is due to one or more Appeal Commissioners having vacated, in whatever circumstances, office), the appeal shall, as one or more other Appeal Commissioners decide, either &#8211;<\/p>\n<p>(i)be reheard by one or more other Appeal Commissioners as if the first hearing had not commenced or been completed, as the case may be, or<\/p>\n<p>(ii)instead of being reheard, be adjudicated on by one or more other Appeal Commissioners in accordance with section 949U.<\/p>\n<p>949AX.<\/p>\n<h4>Appeal Commissioner vacating office: prior to completion and signing of case stated<\/h4>\n<p>(1)Where &#8211;<\/p>\n<p>(a)in relation to an appeal, a determination has been made,<\/p>\n<p>(b)a notice has been issued in relation to that determination under section 949AP(2), and<\/p>\n<p>(c)any of the steps in the stating and signing of a case for the opinion of the High Court on the determination remain to be taken (and the omission to take those steps is due to one or more of the Appeal Commissioners who presided over the hearing concerned having vacated, in whatever circumstances, office),<\/p>\n<p>one or more other Appeal Commissioners shall serve a notice on each of the parties to the appeal requesting the party to state to the one or more other Appeal Commissioners, within a period specified in the notice, whether the party wishes &#8211;<\/p>\n<p>(i)the appeal to be reheard by the one or more other Appeal Commissioners,<\/p>\n<p>(ii)the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, or<\/p>\n<p>(iii)the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken.<\/p>\n<p>(2)Where both of the parties state to the one or more other Appeal Commissioners, within the period specified in the notice served under subsection (1) &#8211;<\/p>\n<p>(a)that they wish the appeal to be reheard by the one or more other Appeal Commissioners, the appeal shall be reheard by the one or more other Appeal Commissioners and no further steps shall be taken in relation to the case stated concerned under section 949AQ,<\/p>\n<p>(b)that they wish the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, the appeal shall be so adjudicated on and no further steps shall be taken in relation to the case stated concerned under section 949AQ, or<\/p>\n<p>(c)that they wish the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken, the remaining steps may be taken in relation to the case stated under that section by the one or more other Appeal Commissioners and the parties and that section shall apply accordingly.<\/p>\n<p>(3)If the service of a notice under subsection (1) does not result in a statement that falls within subsection (2)(a), (b) or (c), the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, may be taken in relation to the case stated under that section by the one or more other Appeal Commissioners and the parties and that section shall apply accordingly.<\/p>\n<p>(4)Subsection (5) applies to a case stated sent to the High Court in circumstances in which, by virtue of this section, a case stated may be completed and signed by one or more Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal, the subject of the case stated, and the reference in subsection (5) to the relevant circumstances is a reference to both &#8211;<\/p>\n<p>(a)the fact of the second-mentioned one or more Appeal Commissioners in this subsection having vacated, in whatever circumstances, office, and<\/p>\n<p>(b)the fact of the case stated having been completed and signed by the first-mentioned one or more Appeal Commissioners in this subsection.<\/p>\n<p>(5)If, on or after the sending to it of a case stated to which this subsection applies, the High Court is of the opinion that having regard to &#8211;<\/p>\n<p>(a)the particular issues arising in the case stated, or<\/p>\n<p>(b)the likelihood of there being exercised by it the powers under section 949AR(1)(b) or (2) in relation to the case stated,<\/p>\n<p>the proceeding by it to deal, or further deal, with the case stated would not, by reason of the relevant circumstances, be consistent with the due administration of justice, it shall decline to deal, or further deal, with the case stated and may make an order directing that the appeal, the subject of the case stated, be reheard by the Appeal Commissioners or such other order as it deems just.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Chapter 6<\/p>\n<p>Appeals (ss. 959AF-959AL)<\/p>\n<p>959AF.<\/p>\n<h4>Appeals in relation to assessments.<\/h4>\n<p>(1)Subject to subsection (1A), a person aggrieved by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.<\/p>\n<p>(1A)No appeal lies against an assessment or an amended assessment where the sole matter on which the person, on whom the assessment or amended assessment, as the case may be, was made, is aggrieved relates to a surcharge imposed under section 1084(2), other than where that person&#8217;s ground for the appeal relates to &#8211;<\/p>\n<p>(a)a matter referred to in section 1084(1)(b),<\/p>\n<p>(b)the date on which the return of income for a chargeable period was delivered, or<\/p>\n<p>(c)the compliance by that person, on or before the specified return date for the chargeable period, with a requirement &#8211;<\/p>\n<p>(i)to prepare and deliver a return under Part 7 of the Finance (Local Property Tax) Act 2012, or<\/p>\n<p>(ii)to pay any local property tax payable under that Act.<\/p>\n<p>(2)Where a person is aggrieved by the making of an assessment or the amendment of an assessment (being an assessment made on that person) on the grounds that the person considers that the person who made the assessment or who amended the assessment was precluded from so doing &#8211;<\/p>\n<p>(a)in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or<\/p>\n<p>(b)in the case of a person other than a chargeable person, by reason of section 959AB or 959AD,<\/p>\n<p>those grounds may be stated in the notice of appeal for the purpose of section 949I(2)(d).<\/p>\n<p>(3)Subject to section 959AW, in default of an appeal, in accordance with section 949I, being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.<\/p>\n<p>(4)Notwithstanding section 129(4) of the Finance Act 2012, subsection (1) shall apply to an assessment or an amended assessment, as the case may be, made on a person for a chargeable period, that is an accounting period of a company, that starts before 1 January 2013 or for any year of assessment preceding 2013.<\/p>\n<p>959AG.<\/p>\n<h4>Chargeable persons: no appeal against self assessment.<\/h4>\n<p>No appeal may be made against &#8211;<\/p>\n<p>(a)a self assessment made under section 959R, section 959T or section 959U,<\/p>\n<p>(b)a self assessment amended under section 959V,<\/p>\n<p>(c)the amount of any income, profits or gains or, as the case may be, chargeable gains, or the amount of any allowance, deduction, relief or tax credit specified in such an assessment.<\/p>\n<p>959AH.<\/p>\n<h4>Chargeable persons: requirement to submit return and pay tax.<\/h4>\n<p>(1)Where a Revenue officer makes a Revenue assessment, no appeal lies against the assessment until such time as &#8211;<\/p>\n<p>(a)where the assessment was made in default of the delivery of a return, the chargeable person delivers the return, and<\/p>\n<p>(b)in all cases, the chargeable person pays or has paid an amount of tax on foot of the assessment which is not less than the tax which &#8211;<\/p>\n<p>(i)is payable by reference to any self assessment included in the chargeable person&#8217;s return, or<\/p>\n<p>(ii)where no self assessment is included, would be payable on foot of a self assessment if the assessment were made in all respects by reference to the statements and particulars contained in the return delivered by the chargeable person.<\/p>\n<p>(2)[deleted]<\/p>\n<p>(3)References in subsection (1) to an amount of tax shall be construed as including any amount of interest which would be due and payable under section 1080 on that tax at the date of payment of the tax, together with any costs incurred or other amounts which may be charged or levied in pursuing the collection of the tax contained in the assessment or the assessment as amended, as the case may be.<\/p>\n<p>(4)The requirements of this section apply in relation to an assessment as amended by a Revenue officer as they apply to a Revenue assessment made by a Revenue officer.<\/p>\n<p>959AI.<\/p>\n<h4>Chargeable persons and other persons: no appeal against agreed amounts.<\/h4>\n<p>No appeal may be made against the amount of any income, profits or gains or, as the case may be, chargeable gains, or the amount of any allowance, deduction, relief or tax credit specified in an assessment or an amended assessment made on a person for a chargeable period where either &#8211;<\/p>\n<p>(a)a Revenue officer has determined the amount by accepting without alteration of and without departing from the statement or statements, or the particular or particulars with regard to income, profits or gains or, as the case may be, chargeable gains, or allowances, deductions, reliefs or tax credits specified in the return delivered by the person for the chargeable period, or<\/p>\n<p>(b)the amount has been agreed between the Revenue officer and the person, or any person authorised by the person in that behalf, before the making of the assessment or the amendment of the assessment, as the case may be.<\/p>\n<p>959AJ.<\/p>\n<h4>Appeals against time limits for making enquiries and taking actions.<\/h4>\n<p>(1)This subsection applies where &#8211;<\/p>\n<p>(a)a chargeable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 959Z for a chargeable period, after the expiry of the period referred to in subsection (3) of that section in respect of the chargeable period, on the grounds that the chargeable person considers that the Revenue officer is precluded from making the enquiry or taking the action by reason of that subsection, and<\/p>\n<p>(b)an assessment has not been made or amended, as the case may be, in respect of the chargeable period on foot of the officer&#8217;s enquiry or action.<\/p>\n<p>(2)Where subsection (1) applies, the chargeable person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.<\/p>\n<p>(3)Where paragraph (a) of subsection (1) applies and an assessment has been made or amended, as the case may be, for the chargeable period referred to in that subsection on foot of a Revenue officer&#8217;s enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance with section 959AF(1).<\/p>\n<p>(4)Where a chargeable person appeals to the Appeal Commissioners under subsection (2) &#8211;<\/p>\n<p>(a)any requirement that there be taken, by the chargeable person (pursuant to the officer&#8217;s enquiry or action) any action, shall be suspended, and<\/p>\n<p>(b)no further action proposed to be taken by a Revenue officer (pursuant to the officer&#8217;s enquiry or action) shall be taken,<\/p>\n<p>pending the determination of the Appeal Commissioners on that officer&#8217;s right to make the enquiry or take the action.<\/p>\n<p>(5)Where, as a result of an appeal to the Appeal Commissioners under subsection (2), the Appeal Commissioners determine that a Revenue officer &#8211;<\/p>\n<p>(a)was precluded from making the enquiry or taking the action by reason of section 959Z(3), the chargeable person shall not be required to take any action pursuant to the officer&#8217;s enquiry or action and the officer shall be prohibited from pursuing his or her enquiry or action, or<\/p>\n<p>(b)was not precluded from making the enquiry or taking the action by reason of section 959Z(3), the officer may continue with his or her enquiry.<\/p>\n<p>959AK. Appeals against amended assessments and provisions concerning preliminary matters.<br \/>\n(1)Subject to the other provisions of this Chapter, where an assessment is amended (not being an amendment made by reason of the determination of an appeal), the person assessed may appeal against the assessment as so amended in all respects as if it were an assessment made on the date of the amendment and the notice of the assessment as so amended were a notice of the assessment, except that the person shall have no further right of appeal, in relation to matters other than additions to, deletions from, or alterations in the assessment, made by reason of the amendment, than the person would have had if the assessment had not been amended.<\/p>\n<p>(2)This subsection applies where a Revenue officer makes an assessment to give effect to a determination by the Appeal Commissioners of an appeal against a matter (in this section referred to as a &#8216;preliminary matter&#8217;), not being an appeal against an assessment.<\/p>\n<p>(3)Where subsection (2) applies, no further right of appeal shall lie against the preliminary matter by means of an appeal against the assessment.<\/p>\n<p>(4)Subsection (3) shall not operate to preclude an appeal against the assessment where the person in relation to whom the assessment was made has grounds for the appeal other than grounds that relate solely to the preliminary matter.<\/p>\n<p>(5)For the purposes of subsections (3) and (4), the reference in subsection (2) to a determination by the Appeal Commissioners shall be construed as including a reference to &#8211;<\/p>\n<p>(a)a determination of an appeal by a court, and<\/p>\n<p>(b)any of the means referred to in section 949G by which an appeal may be concluded.<\/p>\n<p>959AL.<\/p>\n<h4>Persons other than chargeable persons: other rules.<\/h4>\n<p>Subject to the other provisions of this Chapter, where an appeal is brought against an assessment by a person who is not a chargeable person then, pending the determination of the appeal &#8211;<\/p>\n<p>(a)an amount of tax shall be payable on the due date for the payment of tax under the assessment and shall be the amount which results when the appropriate tax credits (including personal tax credit where applicable) due to the person are allowed in calculating the tax charged in the assessment which does not relate to the amounts or matters with which the person assessed is aggrieved, and<\/p>\n<p>(b)that amount of tax shall for the purposes of sections 1080 and 1081 be deemed to be the tax due and payable under the assessment.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-12921\" data-postid=\"12921\" class=\"themify_builder_content themify_builder_content-12921 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Making an Appeal An appeal is made by giving written notice of acceptance of the appeal to the Appeal Commissioner. Certain details must be furnished. A copy of the notification by Revenue, particulars of the parties, tax reference numbers, and grounds of appeal. Conditions of appeal, which may include submission of tax returns, must be [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[113],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12921"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=12921"}],"version-history":[{"count":22,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12921\/revisions"}],"predecessor-version":[{"id":34889,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12921\/revisions\/34889"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=12921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=12921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=12921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}