The Irish Tax Summit is one of Ireland's top CPD Courses, gathering together a wide range of Ireland's leading Tax experts. Accountants love the concise nature of the sessions and the variety of topics that can be completed in just 8 Hours.
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.
Presenter: Aisling Donohue - O’Boyle & Co.
It used to be said that the difference between tax avoidance and tax evasion was the width of a prison wall.
This is now understood not to be the case. The line between acceptable and unacceptable tax planning is not static, it changes over time. By definition all taxation creates a conflict between an individual’s right to own property, and the State’s ability to regulate that property (or income) ownership in the name of the common good.
Presenter: Rose Tierney - Tierney Tax Consultancy
• Finance Act 2015 changes
• Recent eBrief’s
• ECJ Case Law
Presenter: Grayson Buckley - Crowe Horwath
Presenter: Úna Ryan - Grant Thornton