Revenue Appeals Process

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Revenue Appeals Process

A significant change was implemented last year with respect to the appeals process available to taxpayers when they disagree with any assessment raised by Revenue. Julia Hussey provides an overview of the new procedure and highlights a number of issues of concern.

The Finance (Tax Appeals) Act 2015 commenced in March 2016. It introduced new measures and processes for tax appeals. It also further enhanced certain old processes that are to be retained. This article is intended to draw focus to some of the more notable changes in legislation and to highlight the continuing need for proactive interaction with tax and legal advisers in ensuring an opportunity to challenge tax assessments is not missed.

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