Revenue published a sample of case studies of review requests and the findings of the reviewer on its website as part of the complaint and review procedures available to taxpayers.

Revenue’s Complaint and Review procedures, as outlined in leaflet CS4, include a requirement to publish statistics on reviews and a sample of anonymised case studies in order to make the procedures as open and transparent as possible. To ensure that the confidentiality of taxpayer information is protected, as required under Section 851A TCA 1997, the details in the sample case studies have been anonymised and summarised.