Rules & Procedures

Introduction

1. The Tax Appeals Commission (“the Commission”) was established on 21 March 2016 in accordance with the provisions of the Finance (Tax Appeals) Act 2015
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2. In carrying out its functions, the Commission is obliged to ensure that proceedings before it are accessible and fair, and conducted as expeditiously as possible. Also, the Commission is required to manage and conduct proceedings in a way that will meet the reasonable expectations of members of the public with regard to (a) the avoidance of undue formality, and (b) a flexible approach being adopted in respect of procedural matters.

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3. The purpose of this document is to provide guidance on the procedures the Commission follows to process an appeal. The procedures are intended to provide a general

outline of the approach that will be followed by the Commission in dealing with appeals as guided by the provisions outlined in legislation. However, each appeal must be
considered and managed on a case by case basis. The Appeal Commissioner will determine what steps are necessary and appropriate to ensure the fair and efficient
determination of each appeal, having regard to all relevant facts and circumstances.‏‏‎ ‎‎‎
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‎Acceptance of Appeals

4. A taxpayer who wishes to make an appeal against a decision or assessment made by the Revenue Commissioners (“Revenue”) must submit a notice of appeal to the Commission. The taxpayer must include in the notice of appeal all of the information detailed in section 949I(2) of the 1997 Taxes Consolidation Act (“TCA 1997”). 
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5. The appeal can be submitted electronically through the Commission’s website. Alternatively, taxpayers may submit an appeal in writing by post. A form for this purpose is ‎available on the Commission’s website for download.
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6. As soon as practicable after receipt of the notice of appeal, the Commission will send a copy of the notice of appeal, and any documentation appended thereto, to Revenue. Revenue will be advised that any objection to the acceptance of the appeal (on the grounds specified in section 949L(1) of the TCA 1997) must be communicated to the Commission by notice in writing, stating their reason for the objection, no later than 30 days after the date on which the copy of the notice of appeal has been sent to them.
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7. Any notice of objection received by the Commission from Revenue will be notified to the appellant or the appellant’s agent. The appellant will be invited to respond in writing to Revenue’s grounds of objection within 14 days of the Commission’s notification of the objection. 
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8. Where no notice of objection has been received from Revenue within the 30 days allowed by statute or, alternatively, where a notice of objection has been received from Revenue and the appellant has been afforded the opportunity to respond in writing to that notice of objection, the Commission will decide whether or not the appeal should be accepted.‎‎
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9. A decision not to accept an appeal will only be made where the Commission is satisfied that:-
  • the appeal is not a valid appeal within the meaning of section 949J(1) of the TCA 1997, or
  • the appeal is without substance or foundation (Section 949N of the TCA 1997), or
  • where the appeal is a late appeal, and the requirements listed in section 949O of the TCA 1997 have not been satisfied.  Acceptance of Appeal.
10. In deciding whether or not an appeal should be accepted, the Commission will have regard to the following:-
  • Whether the notice of appeal contains or has appended the information required by section 949I of the TCA 1997, namely-
    • the name and address of the appellant and, where relevant, of the person acting under the appellant’s authority in relation to the appeal;
    • the PPS number or tax reference number, as appropriate, of the appellant;
    • the appealable matter in respect of which the appeal is being made;
    • the grounds for the appeal, in sufficient detail for the Appeal Commissioner to understand those grounds;
    • confirmation that any statutory preconditions to the bringing of an appeal have been satisfied;
    • a copy of the notification from Revenue in respect of the matter that is the subject of the appeal; and,
    • if the appeal is a late appeal, the reason why the appellant was prevented from making the appeal within the time allowed by statute.
    • Any notice of objection received from Revenue and the grounds of objection detailed therein.
    • Any response to Revenue’s notice of objection received from the appellant or the appellant’s agent. 
11. In order to determine whether or not a late appeal should be accepted, the Commission may make such enquiries as it considers necessary or appropriate, and may hold a hearing for the purposes of so doing.
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12. A decision not to accept an appeal will be notified in writing to the appellant or the appellant’s agent and to Revenue, and the notification will specify the reason(s) why the appeal has not been accepted.
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13. The Appeal Commissioner may declare that a decision not to accept an appeal is a final decision and, where they do so, that decision shall be final and conclusive.
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Statement of Case

14. When an appeal has been accepted, the Appeal Commissioner may direct the appellant and/or Revenue to furnish the Commission with further information on the matter under appeal in the form of a Statement of Case.
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15. Where such a direction is given, it will specify the time within which the Statement of Case is to be furnished. In addition, the Appeal Commissioner may direct that the Statements of Case from the parties to an appeal are provided in a particular sequence.
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16. The information sought by way of Statement of Case may include:-
  • an outline of the relevant facts;
  • a list of, and copies of, any written documents upon which the party intends to rely or which the party intends to produce in the proceedings;
  • brief details of any witness who may be called upon by the party to give evidence in the proceedings;
  • details of the statutory provisions to be relied upon;
  • details of the case-law that will be relied upon;
  • whether the party assents to documents being furnished and notices given by e-mail or other electronic means;
  • whether the party assents to the appeal being determined without a hearing;
  • the party’s estimate of the likely duration of a hearing;
  • whether the party wishes the hearing, or a specified part thereof, to be heard in camera; and,
  • whether the party considers that the matter under appeal is one that could be settled by way of an agreement with the other party.
17. A party’s Statement of Case (including all documents attached thereto) must be provided to the Commission within the time period specified. The party furnishing the Statement of Case to the Commission must at the same time simultaneously furnish the other party with a copy of the Statement of Case and any attached documents.

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Case Management Conference 

18. Under the legislation, the Commission is provided a number of provisions aimed at assisting the expeditious and fair completion of proceedings, including the right for the Appeal Commissioner to direct that a meeting, known as a case management conference, be held to help progress a case. Where such a conference is arranged, the Commission will fix a date and time for a case management conference. This will be notified to the parties not less than 14 days prior to the time and date of the meeting. 
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19. The Appeal Commissioner may hold such further case management conferences as appear to them necessary, with the aim of securing the completion of the proceedings in a fair and expeditious manner. 
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20. The Appeal Commissioner will request the parties to the appeal to notify them in writing not later than 7 days before the date fixed for a conference of any application for directions that the party intends to make, including a brief statement of the grounds on which the party will argue that such directions are necessary and appropriate for the fair and efficient disposal of the appeal.
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21. A party that notifies the Commission of an intention to apply for a direction or directions shall simultaneously notify the other party to the appeal. 
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22. Where the Appeal Commissioner thinks it appropriate, and where the parties are in agreement, the Appeal Commissioner may permit the initial conference and any subsequent conference to be conducted by means of a suitable telecommunications link, without the need for the parties to appear in person.
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Directions

23. The Appeal Commissioner may at any time in the course of an appeal (including at or subsequent to a case management conference) give the parties such directions relating to the conduct or disposal of the appeal as they believe necessary or appropriate.
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24. Any direction made by the Appeal Commissioner will be confirmed by means of a written notice of the direction to the parties and any other person affected. The written notice will specify the time allowed to comply with the direction.
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25. Any party who contends that a direction ought not to have been given by the Appeal Commissioner, or that a direction ought to be amended, may apply to the Appeal Commissioner for a direction to be set aside, suspended or amended. Any such application must be made in writing to the Commission and simultaneously notified to the other party or parties to the appeal no later than 14 days after written notice of the direction has been given by the Appeal Commissioner. The written notice of the application shall specify the grounds on which the party contends that the direction should be set aside or suspended or amended.
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26. Where a party has failed to comply to the Appeal Commissioner’s satisfaction with a direction given by them relating to the conduct or disposal of an appeal, the Appeal Commissioner may dismiss the appeal in accordance with the provisions of section 949AV of the 1997 Act.

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Adjudication without a hearing

27. Where the Appeal Commissioner considers it appropriate to adjudicate on a matter under appeal without a hearing, they will notify the parties in writing of their intention to so adjudicate.
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28. Where, within 21 days of such notification, neither party has requested in writing that a hearing be held prior to adjudication, the Appeal Commissioner may adjudicate on the matter without holding a hearing.
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Appeals raising common or related issues

29. Where cases arise in which the Appeal Commissioner wishes to have regard to a previous determination, or determinations, made by them in respect of an appeal that raised common or related issues, and/or to determine the new appeal in light of the previous determination without holding a hearing, they will:-
  • send a copy of any relevant previous determination(s) (appropriately redacted where the previous appeal was heard wholly or partly in camera) to the parties, and
  • request the parties to state in writing within 21 days whether they object to the Appeal Commissioner having regard to the previous determination(s) and/or whether they wish the Appeal Commissioner to hold a hearing.
30. A party objecting to the Appeal Commissioner’s proposed course of action must set out in writing the grounds for such objection. 
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31. In deciding whether to have regard to a previous determination or determinations made by them in respect of an appeal that raised common or related issues, and/or to determine the new appeal in light of the previous determination without holding a hearing, the Appeal Commissioner will have regard to any objections raised by the parties and the reasons advanced for same, but will not be bound by same.
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Hearing of appeals

32. The Commission shall fix the time and place for the hearing of an appeal, which shall, save where the circumstances otherwise require, be notified to the parties not less than 14 days prior to the time and date so fixed.
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33. Every hearing of an appeal will be heard in public, unless:-
  • the Appeal Commissioner has given a direction pursuant to section 949Y(2) of the 1997 Act that the appeal or a specified part thereof should be heard in camera (i.e., in private), or
  • the statement of case records that the appellant wishes the appeal or a specified part thereof to be held in camera, or the Appeal Commissioner has acceded to an application by an appellant who has applied pursuant to section 949Y(3)(a) of the TCA 1997 for a direction that the appeal or a specified part thereof should be heard in camera.
34. The hearing of an appeal will be conducted in accordance with the provisions set out at sections 949X to 949AF of the TCA 1997 inclusive.
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Derteminations

35. The Appeal Commissioner will determine an appeal as soon as practicable after the completion of their adjudication on that appeal.
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36. The Commission will, within 21 days of determining the appeal, notify the parties in writing of their determination. The notification will comprise the following:
  • (a) the determination,
  • (b) a statement of the Appeal Commissioner’s material findings of fact,
  • (c) a statement of the reasons for the determination,
  • (d) the name of the appellant, and
  • (e) the date on which the determination was made.
The Commission will also advise the parties of the time within which, and the manner in which, any right of appeal against the determination by way of case stated to the High Court may be exercised.
‏37. The Commission will publish a report of the determination on the Commission’s website within 90 days of the determination being notified to the parties in writing in accordance with the provisions of section 949AJ(5) of the TCA 1997.
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Case Stated for High Court

38. Except where a provision of the legislation provides that a determination of the Appeal Commissioner is to be final and conclusive, a party who is dissatisfied with a determination as being erroneous on a point of law may by notice in writing require the Appeal Commissioner to state and sign a case stated for the opinion of the High Court.

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39. Such written notice must be given to the Commission, and simultaneously notified to any other party to the appeal, no later than 42 days from the date on which the determination has been notified to the parties, and must specify the particular respect in which the determination is alleged to be erroneous in law.
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40. On receipt of such written notice, the Appeal Commissioner will prepare a draft case stated as soon as practicable, but not later than 3 months after receiving the notice, which contains the following:
  • (i) the Appeal Commissioner’s material findings of fact,
  • (ii) an outline of the arguments made by the parties,
  • (iii) the case law relied on by the parties,
  • (iv) the Appeal Commissioner’s determination and the reason for the determination, and
  • (v) the point of law on which the opinion of the High Court is sought.
The Commission will furnish the draft to the parties with a notice indicating that they may make representations in writing in relation to the draft within a period of 42 days. Any party making such representations must furnish a copy of same simultaneously to every other party to the appeal.
‏‏‎ ‎41. Having had regard to any representations received from the parties, but without being bound thereby, the Appeal Commissioner shall complete and sign the case stated. The completed and signed case stated will be sent to the parties.
‏‏‎ ‎42. Where the High Court sends the case stated back to the Commission for amendment, the Appeal Commissioner will amend the case stated accordingly.
‏‏‎ ‎43. In the event that the Appeal Commissioner who determined the appeal no longer holds office, the Commission will by notice in writing, request the parties to the appeal to state whether they wish the Commission to rehear the appeal or to proceed with the completion of the case stated. Where both parties elect for one or other option that option will be taken by the Commission.
‏‏‎ ‎44. Where both parties have not stated the same preference for one or other option, and, before the commencement date, the draft case stated was to have been agreed by the parties but this had not happened, then the Appeal Commissioner will, as soon as practicable request the parties by notice in writing, within a time period specified in that notice, to seek to agree the terms of a draft case stated and to submit these to the Commission. In the event that the parties do not agree the terms of such a draft and submit it within the period specified, the Appeal Commissioner will complete the case stated and sign it, and the notice shall advise the parties accordingly.

Communication by electronic means

45. Any document or notice in writing required to be given or furnished in accordance with these systems and procedures may, unless a party objects or the Appeal Commissioner otherwise directs, be given or furnished to a party or to the Commission by e-mail or by such other electronic means as the Appeal Commissioner may from time to time approve.

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Appeals to the Tax Appeals Commission and Mutual Agreement Procedure

46. It is not envisaged that a mutual agreement procedure (“MAP”) would be undertaken in parallel to appeal proceedings before the Commission. However, a taxpayer may submit a request for MAP assistance while the appeal proceedings are ongoing. In appeals where the appellant chooses to pursue a MAP, the appellant should write to the Commission seeking a stay of the appeal on this basis, indicating whether the stay application is being made on consent of both parties to the appeal. The Commission will seek to accommodate applications made on consent of both parties. While the Commission currently does not have jurisdiction to grant a stay of indefinite duration or to adjourn generally, it will seek to accommodate a request for a stay in accordance with section 949W TCA 1997. Please note that an appeal which has been stayed to facilitate a MAP procedure will be subject to periodic review by the Commission.
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47. In situations where the Commission has made a determination in an appeal, a taxpayer can request MAP assistance from the Irish Competent Authority in Revenue (link to Revenue published guidance https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-35/35-02-08.pdf). However, the Competent Authority cannot derogate in the MAP from a decision of the Commission or the highest court in which the matter is heard.
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Escalation Procedures for non-compliance by Revenue and CAB

48. Revenue and CAB have agreed the following escalation procedures in the event of a failure to comply with any direction issued by the Commission:
  1.  Once Revenue or CAB is in default, the Commission will email a first reminder giving 14 days to reply.
  2.  If no response is received, the Commission will email a second reminder to CAB and, in respect of Revenue, to a more senior member of staff in the Revenue   giving 14 days to reply.
  3.  If no response is received, the Commission will email a final reminder to CAB and, in respect of Revenue, to a more senior member of staff in Revenue giving a   further 14 days to reply.
  4.  If no response received, the Commission will record this as non-compliance and include it in its next Annual Report.
Any instances where the escalation fails to secure compliance in the agreed time frame will be recorded by the Commission and statistics on such failures will be published in the Commission’s Annual Report.