A new tax appeals regime came into operation on 21 March 2016 with the establishment of a new tax appeals body the Tax Appeals Commission (TAC).
A key change to the process is that appeals are now to be made directly to the TAC and not to Revenue. The time limit for making an appeal is 30 days for all tax heads.
Another fundamental change is the removal of the right to a rehearing before the Circuit Court. Also, the procedure for appealing to the High Court on a point of law has been revised. The ‘case stated’ must now be prepared by the Appeal Commissioners instead of by agreement between the parties to the appeal.
In order to improve the transparency of the appeals process, the Appeal Commissioners will also publish a report of their determinations online. A measure that was considered but not introduced was to have all hearings in public. The new legislation now provides for a default of public hearings but allows the appellant to request a private hearing.
There are transitional rules for appeals which commenced pre 21 March 2016. These cases will have an opportunity to enter into settlement negotiations with Revenue over a 90 day period. If not settled within this timeframe, then cases will be transferred to the TAC.
If you are a taxpayer involved in an existing appeal or one considering taking an appeal, it is important to be aware of these fundamental changes under the new appeals process. If you would like to discuss further, please feel free to contact Declan O’Luanaigh.