Proposed new legislation would result in open hearings before the Appeal Commissioners and remove the taxpayer’s right to appeal to the Circuit Court. These and other ideas were debated by the Oireachtas Committee on Finance, Public Expenditure and Reform at the end of January. The committee called witnesses from the Department of Finance, Revenue, CCAB-I, the Irish Tax Institute and William Fry solicitors.

CCAB-I was represented by Institute Tax Director Brian Keegan. In his opening statement Brian commented that CCAB-I represents the 40,000 or so accountants working in Ireland, many of whom are involved directly with the operation of the tax system.

The Office of the Appeals Commissioners must be organised in a cost efficient manner. A remedy for overcharged tax which itself is too costly is no remedy, nor is the necessity from time to time to make an appeal confined only to business or to the self-employed taxpayer. The new Bill, which creates a new Tax Appeals Commission, must enable a taxpayer to be able to remedy an incorrect assessment or resolve a difference of opinion with Revenue. Delays and undue secrecy must be avoided.

Brian also highlighted the tendency in recent Finance Bills to favour the legal profession over representatives from other professions when acting on behalf of taxpayers. This thread of preference must not be extended to the current Bill.

The full opening statement is available on the Institute’s website.