68 Conditions before appeal may be made

Summary

This section ensures that individuals must first lodge an appropriate self-assessed return, and pay tax in accordance with that return, before being allowed to appeal against any gift/inheritance tax assessment made by Revenue.

Details

No appeal will lie under section 66 or 67 until such time as the person aggrieved by the decision or assessment of the Revenue Commissioners (as the case may be) delivers to the Revenue Commissioners a full and true return of—

• the gift or inheritance in question;
• all the property comprised in such gift or inheritance on the valuation date;
• an estimate of the market value of such property on the valuation date; and
• such particulars as may be relevant to the assessment of tax in respect of such gift or inheritance.

The appellant must make on that return an assessment of such amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on the valuation date and pay the tax and interest in accordance with that assessment.

The self-assessment return which the appellant must deliver before being allowed to appeal relates to the gift or inheritance under appeal and not to any other gift or inheritance.

Relevant Date: Finance Act 2015