We understand that Revenue has written to almost all taxpayers who had appeals in existence on 21 March 2016 at the time of commencement of the Tax Appeals Commission (TAC). Revenue wrote to taxpayers giving them the opportunity to either enter settlement negotiations or advance the case to the TAC.

It is important to note that if a taxpayer does not respond to the letter from Revenue within 30 days, Revenue will assume that the taxpayer does not wish to enter into settlement discussions and will transfer the appeal to the TAC. If a taxpayer indicates that they would like to enter into settlement discussions, Revenue will allow a period of three months for such discussions to take place.

Full information on the TAC is available on the TAC website.