AITI Chartered Tax Adviser

Complaint procedure

The Revenue complaints procedure is an alternative remedy to be used where Revenue have overstepped the mark and used their powers inappropriately. Where such a case can be proven, the taxpayer has a right to an internal review and/or an external review which may proceed simultaneously with an Appeal Hearing.

Where appropriate we can lodge a formal complaint with Revenue and ensure it is properly followed up.

Tax appeals

We provide the following services:

  • Ensuring a timely appeal is filed
  • If a timely appeal has not been filed, we can submit a late appeal
  • Evaluating the strength of an appeal case
  • Negotiate a settlement for our client
  • Drafting all necessary appeal submissions and documents
  • Attendance at Appeal Commissioners

Recent cases:

  • VAT repayments withheld held by the Revenue.  Following legal submissions, Revenue withdrew their case and paid the VAT (€210,000) to the clients.
  • Appeal Commissioners found in the taxpayer’s favour based on the evidence provided and reduced assessments raised by Revenue in the sum of €230,481 to NIL.
  • Domicile levy – Revenue withdrew €150k assessment thereby granting credit for UK tax against domicile levy charge, resulting in no domicile levy payable.
  • Share buyback relief. Taxpayer claimed no tax was due as he was entitled to CGT retirement relief. Revenue alleged that trade benefit conditions were not met as taxpayer retained almost 30% shareholding and raised Sch F assessment €357k plus interest and penalties. Appeal Commissioner dismissed the assessment. 22TACD2017

High Court

Where the Appeals Commissioner has erred in law, we can prepare the case on a point of law for before the High Court.

We can also prepare a taxpayer’s case in defence against Revenue proceedings in the High Court.

This involves:

  • Preparing written instructions for Senior Counsel
  • Preparing all necessary documentation for court hearings
  • Attendance at all stages of the court process

Recent cases:

  • Settled High Court judicial review regarding assessments raised by Revenue Commissioners dating back 30 years for €450,000 where Revenue were claiming €1m+ in tax, interest and penalties.
  • Defending client against Revenue prosecution proceedings.