AITI Chartered Tax Adviser

Appeal Commissioners

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 held by the Revenue Commissioner.  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 the Revenue Commissioner 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