817P Appeal Commissioners

Summary

This section allows Revenue to make an application to the Appeal Commissioners for a determination in respect of various issues arising under Chapter 3. These include making a determination that information or documents be made available to Revenue where a person has failed to provide the information or documents on foot of a notice under various provision of Chapter 3. While the right to make such an application rests with the Revenue Commissioners, the Appeal Commissioners will hear and determine the appeal in the manner provided for in Part 40A. Any party affected by such an application will, therefore, be able to argue their case before the Appeal Commissioners and have representation.

Details

Revenue may make an application to the Appeal Commissioners for a determination in respect of the following –

• (1)(a) requesting that any person who claims that a transaction is not a disclosable transaction under section 817I furnishes to Revenue all relevant information and/or documentation to support their claim,
• (1)(b) to obtain all relevant information where Revenue have reasonable grounds for believing that a person has not disclosed all of the specified information relating to a disclosable transaction, in compliance with a notice under section 817K(1),
• (1)(c) seeking information about or documents relating to a disclosable transaction to be made available by a person following failure to comply with the notice under section 817K(2),
• (1)(d) that a transaction is to be treated as a disclosable transaction, or
• (1)(e) that a transaction is a disclosable transaction.

(2) The Appeal Commissioners shall, on hearing the application, make a determination –

• on the basis of whether or not the information and documentation should be made available to Revenue,
• if they are satisfied that Revenue have reasonable grounds for believing that the transaction is disclosable,
• on the basis of whether the information or documentation sought should be made available to Revenue in their entirety, partially or not at all,
• if they are satisfied that Revenue have taken all reasonable steps to establish the nature of the transaction, and
• if they are satisfied that the transaction is a disclosable transaction.

(3) For the purposes of the appeal hearing in relation to subsection (1)(d), reasonable steps may include the making of a pre-disclosure enquiry or the making of an application in accordance with subsection (1)(a). Situations where Revenue may believe that a disclosable transaction has taken place could include –

• the fact that the transaction falls within a particular specified description,
• an attempt by the promoter to avoid or delay responding to a pre-disclosure enquiry from Revenue under section 817I in respect of the transaction under enquiry or a determination by the Appeal Commissioners in accordance with subsection (1)(a), and
• failure by the promoter to comply with a pre-disclosure enquiry from Revenue under section 817I or a determination by the Appeal Commissioners in accordance with subsection (1)(a) in relation to another transaction.

(4) & (5) While the right to make such an application rests with the Revenue Commissioners, it will be heard by the Appeal Commissioners as if it were an ordinary appeal. Any party affected by such an application will, therefore, be able to argue their case before the Appeal Commissioners and have representation.

Relevant Date: Finance Act 2019