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Independent Review Proposes Changes to New Tax Appeals Process

  • Ireland
  • General

30-10-2018

On 9 October 2018, the Minister for Finance and Public Expenditure and Reform, Paschal Donoghue T.D., published the findings of an independent review of the workload and operations of the Tax Appeals Commission ("TAC") (the "review"). The review was commissioned by the Minister in June 2018 and was carried out by Níamh O’Donoghue, former Secretary General of the Department of Social Protection. The review can be accessed here.

The TAC was established in 2016, replacing the role and function of the Office of the Appeal Commissioners, with the aim of creating a modern, efficient and transparent Tax appeals structure. However, since its establishment, the TAC has struggled to deliver on its expectations, partly due to the number of legacy appeals inherited from the Appeal Commissioners as well as the increasing number of new cases arising each year. Practically speaking, this has resulted in long delays at all levels, from bringing matters to hearing in the first instance to the issuance of the resulting determination by the TAC.

The review makes a number of recommendations in the following areas with repect to the structure and operation of the TAC:

1. Governance

2. Independence

3. Additional resources required

4. Dealing with the backlog of appeals

5. Process improvements

The minister has stated that he fully supports the recommendations of the review with a view to allowing the TAC to adquately address its caseload and fulfil its remit.

Disclaimer

This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full terms and conditions on our website.

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