Finance (Tax Appeals) Bill 2015

Public bill · Government · Presented

Creates an independent Tax Appeals Commission to replace the existing system for challenging Revenue decisions. Taxpayers would generally appeal directly to the Commission, which could handle cases more flexibly, including through written submissions or informal hearings, publish its decisions, and allow legal appeals to the High Court. It also standardises appeal rules across income tax, VAT, stamp duty, customs, excise and other taxes, while setting transitional arrangements for cases already in progress.

Formal long title

Bill entitled an Act to revise the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and, for that purpose, to establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain other enactments in respect of appeals of the foregoing kind and to provide for related matters

Last updated 12 April 2018