67 Appeals in other cases

Summary

This section allows for appeals in any case (other than the case of the value of real property to which the provisions of section 66 apply) in which a person is aggrieved by the assessment of tax. The appeal lies to the Appeal Commissioners and, broadly speaking, the machinery adopted is the same as that applying to an appeal against an assessment of income tax.

Decisions of the Revenue Commissioners notified by them to the parties in a particular form may also be appealed to the Courts.

Details

(1) “Appeal Commissioners” and “appellant” are self-explanatory.

(2) Any person who is requested by the Revenue Commissioners to pay an assessment of tax and who is aggrieved by the assessment may appeal against the assessment to the Appeal Commissioners who shall hear and determine the appeal. While the appeal is against the assessment, there is no restriction on the issues on which an appeal can be grounded. The determination will be final and conclusive unless the taxpayer or the Revenue Commissioners require the appeal to be re-heard by a Judge of the Circuit Court, or a case is required to be stated in relation to it for the opinion of the High Court on a point of law.

(3) No appeal will lie under this section in relation to the market value of real and leasehold property (to which section 66 applies).

(4) A notice of intention to appeal must be given to the Revenue Commissioners in writing within 30 days of the relevant assessment, but provision for an extension of this time-limit is provided for in certain circumstances.

(5) The procedures for an appeal will be the same as the procedures for an appeal against an assessment of income tax.

Unlike other taxes, the Revenue Commissioners have the same right as the appellant to have an appeal against a decision or an assessment relating to capital acquisitions tax reheard in the Circuit Court.

The circuit in which appeals may be reheard is generally the circuit where the appellant resides.

(6) Any notice or other document required to be served on an appellant may be sent to his/her solicitor, accountant or other agent. It will then be deemed to have been served on the appellant, unless he/she proves that he/she has withdrawn his/her authority from the solicitor, accountant or other agent before the document was served.

(7) Evidence of any notice given by the Revenue Commissioners may be given in any appeal proceedings by the production of a document purporting to reproduce details of the notice, if those details are held on a Revenue computer record.

It is not necessary to prove the position of the person or persons who gave or served the notice or, where the notice is signed, to prove the signature, or that the person who signed it was authorised to do so. This provision is similar to section 869(3) of the Taxes Consolidation Act 1997.

(8) Decisions of the Revenue Commissioners issued under the section to a person who is accountable for payment of the tax may be appealed against under this section and the appeal can be heard and determined as if the appeal were an appeal against an assessment of tax.

Relevant Date: Finance Act 2015