TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Commencement of new tax and duty appeals process

The Finance (Tax Appeals) Act 2015 came into operation on Monday 21 March 2016. From that date the new Tax Appeals Commission (TAC) was established.

From 21 March 2016 all appeals (with the exception of customs duty appeals and “first-stage” VRT appeals) have to be made directly to the TAC and not through Revenue in the first instance.

When making an appeal the “Notice of Appeal” should be submitted to the TAC. A Notice of Appeal form will be available on the TAC’s website in due course. The correspondence details for the TAC are info@taxappeals.ie and the postal address is – Fitzwilton House, Wilton Place, Dublin 2 D02 FX04.

The Finance (Tax Appeals) Act 2015 reforms the tax appeals system; among the main changes are:

  • Determinations will be published on the new tax appeals website.
  • Public hearings will be the default position; however, the taxpayer may request that a hearing or part of a hearing be held in private.
  • An appeal route which previously lay to the Circuit Court (for a full rehearing) is discontinued.

Further information on the TAC, the new appeal procedures and how to make an appeal are available on the new tax appeals website www.taxappeals.ie.