Taxpayers, who are not satisfied with a decision or assessment made by the Revenue Commissioners, have the right to make an appeal. The Finance Act 2015 introduced the new Tax Appeals Commission with a view to strengthening the independence of the appeals process. The Tax Appeals Commission is intended to facilitate appeal proceedings which are independent, fair and accessible overall.
Deloitte’s Audit and Appeals Team have extensive experience in assisting our clients in all stages of the new Tax Appeals regime. The team have worked on a number of cases across all taxheads and have developed extensive experience in preparing for and representing our clients at appeal.
Deloitte assist at every step of the Appeals process to minimise the burden on our clients, including the following:
- There is a significant amount of information to be included to begin the appeals process and all grounds of appeal must be identified at the outset. Failure to do so can limit the scope of the appeal. The team will assist in identifying the grounds of appeal and in the preparation of the notice of appeal to be submitted online.
- Once the appeal has been accepted, the team will assist in preparing the Statement of Case to be furnished to the Tax Appeals Commissions relating to the matter under appeal.
- In some situations the Commissioner may direct a meeting be held to progress a case. In advance of this meeting, the team will provide guidance and attend the meeting to represent the taxpayer.