The Tax Appeals Commission
The Tax Appeals Commission - A New Regime for Tax Appeals
Presenter: Daragh O’Shaughnessy - AITI, CTA
• New powers and new procedures
• Modernise and streamline process
• Social Welfare Appeals Office remains
The Finance (Tax Appeals) Act 2015 introduced fundamental changes to how taxpayers can seek to overturn assessments and determinations issued by the Revenue Commissioners. The stated intention of the new legislation is to modernise and streamline the tax appeals system to make it more accessible to taxpayers and more efficient in operation.
All practitioners involved in the provision of tax advice and the preparation and submission of tax returns will need to be aware of the main provisions of the new regime to ensure that if an appeal becomes necessary, the appropriate steps to protect clients’ interests are taken in a timely manner.
The commencement date for the new regime was 21st March and therefore apart from certain transitional measures for existing appeals as at that date, the new provisions should generally now apply to all appeals regarding income tax, corporation tax, CGT, CAT, USC, stamp duty, VAT, customs, excise and Local Property Tax.
It should be noted that an appeal with respect to a decision made by a Deciding Officer of the Department of Social Protection should still be appealed to the Social Welfare Appeals Office.
It remains to be seen what practical effect the new legislation and new powers given to the Appeals Commissioners will have on the operation of the appeals process. The following is therefore a brief summary of the most important points to be aware of in taking an appeal under the new regime.