Rules & Procedures of the Tax Appeals Commission
Public Consultation Paper
Rules & Procedures of the Tax Appeals Commission
4 September, 2017
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- Background and Context
In discussions with its parent Department, the Department of Finance, in late 2016 and early 2017, the Tax Appeals Commission (“TAC”) proposed a public consultation regarding its rules and procedures, which are currently on the TAC’s website.
The TAC’s Rules and Procedures were introduced in 2016, following the establishment of the TAC as an independent statutory body in March 2016. They emanated from the provisions of the Finance (Tax Appeals) Act 2015and the Taxes Consolidation Act 1997 (as amended), as well as natural law rules relating to jurisprudence, human rights and administrative law. The Rules and Procedures were drafted with a view to expeditious commencement of the TAC’s proceedings and, as such, it was always envisaged that, with time and experience in the conduct of hearings and its general operations, the procedures would be kept under review and adapted to meet any emerging need. Additionally, modern information and communications technologies present opportunities for the TAC to offer an improved service to its client base and enhanced reporting on its functions, both to appellants and to the Minister for Finance, as the person to which the TAC ultimately reports.
- Functions of the TAC
The mission of the TAC is to provide an independent, modern and efficient appeals process in relation to decisions and determinations of the Revenue Commissioners. The main role of the TAC is adjudicating on, hearing, determining and disposing of appeals against decisions and determinations of the Revenue Commissioners, concerning taxes and duties, in accordance with relevant legislation. The main statutory functions of the Commissioners, in this regard, are set out in section 6 of the 2015 Act. The Act also contains general provisions relating to the TAC and to the handling of appeals. The 2015 Act also provides that certain functions assigned to the Commission or to the Commissioners may be performed by any one or more of the Commission’s staff, acting under the Commission’s authority. Currently, the TAC comprises two Appeal Commissioners who share joint responsibility for the overall management and direction of the Commission. They are assisted in this by a number of administrative staff. An additional, full-time Commissioner has been appointed on a temporary basis, with a specific remit to hold hearings and make determinationsin respect of open appeals which had been made to the Revenue Commissioners prior to establishment of the TAC on 21st March 2016, but which had not been notified to the Appeals Commissioners.
- Ethos in relation to Procedures in the TAC
To a large degree, the procedures currently adopted by the TAC reflect the provisions of the 2015 Act, but insofar as the legislation affords discretion in various matters to the Commissioners, this is reflected also in current procedures. They can be found on the TAC’s website – Of primary note in this regard is the fact that one size does not fit all and each appeal must be considered and managed on a case by case basis and the Commissioners will determine what steps are necessary and appropriate to ensure the fair and efficient determination of each appeal, having regard to all relevant facts and circumstances.
Equally of note is the TAC’s obligation to ensure that proceedings before it are accessible, fair and conducted as expeditiously as possible. The proceedings must also be conducted in a way that meets the reasonable expectations of members of the public with regard to (a) the avoidance of undue formality; and (b) a flexible approach to procedural matters.
- Objective and Overview of Procedures Consultation
The purpose of this paper is to set out the high level approach to procedures review and to seek views of key stakeholders. This is your opportunity to contribute to the enhancement of the TAC’s operations. Policy matters relating to the collection of tax are within the remit of the Minister for Finance and are outside the scope of this consultation.It should be noted also that in some instances, if procedural amendment is sought and warranted, it may require legislative amendment andthat is ultimately a matter for the Minister for Finance, the Government and the Oireachtas.
The objective of the Procedural Review is to give stakeholders an opportunity to propose systems changes that may enhance their engagement with the TAC, whether the desired outcome is a faster, less formal, less burdensome, more transparent process, or all of the above. What is sought also is a greater understanding for all taxpayers of the TAC’s role and to that end the outcome of this consultation should result in more transparency around the process of concluding appeals from Revenue decisions and determinations.
- Outline of the Tax Appeals System
Under the previous system of appeals from determinations and decisions of the Revenue Commissioners, the outcome of appeals could be given orally. Under the provisions of the 2015 Act, the TAC is required to provide written determinations and parties have a prima facie right to have their matter heard. Nevertheless, appeals may be disposed of for a number of reasons, none of which involve a hearing or a determination by the TAC, including:
- Appeals not accepted by the TAC
- Appeals withdrawn by the Appellant
- Appeals settled by agreement between the parties prior to listing
- Appeals settled between the parties, after the appeal has been listed, but prior to commencement of the hearing
The TAC has discretion also to make determinations based on written submissions and supporting documentation, subject to the agreement of the parties to the proceedings.
There are various timeframes applicable in the process, for instance, in respect of notifications from the TAC in relation to hearing dates, or submission of documents to the TAC, or time allowed for appellants’ responses. There are also provisions as to the process to be adopted when submitting an application for appeal – electronic means or written – together with procedures to be followed in respect of the documents required and the parties to receive same.
Following an application for appeal, the TAC considers decisions and determinations of Revenue across all tax heads, includinginter alia income tax, VAT, CGT, Corporation Tax, CAT, various tax reliefs, LPT, PAYE Employer, RCT and DWT. In many instances, an appeal can relate to multiple tax heads, can involve multiple appellants and/or is in respect of individuals or corporate bodies or both and, as may be expected, this makes some matters more complex and, possibly, more time consuming for the appellants and the TAC.
The TAC can request a “Statement of Case” (information relating to the appeal) from an appellant and/or from Revenue and give directions in relation to the information to be furnished, as well as set deadlines by which the material must reach the TAC. The TAC can also, in the interests of an expeditious and fair completion of proceedings, direct that one or more case management conferences be held at any stage in the proceedings and will give parties time to prepare for such conferences. These conferences can be held on-site at the TAC, or by a suitable communications link between all parties.
The TAC can have regard to its previous determinations when adjudicating (including without hearings) on a new appeal in which there are grounds common or related to the previous determination(s). Appellants can object to reference to a previous determination if they write to the TAC setting out the grounds for same, but the TAC is not bound by those objections when making its decision as to how to proceed.
The TAC must determine an appeal as soon as practicable after the completion of its adjudication and will strive to give parties an indication of how long this may take. A report of each determination is published on the TAC’s website – – within 90 days of it being notified to the parties.
The TAC has similar procedures in place in relation to “transitional” and “existing” cases, which are ones where the appeal was “live” immediately prior to the commencement date – 21 March 2016 – of the TAC. A full description of the TAC’s Rules and Procedures can be found on its website.
- Potential Changes to Procedures
Broadly speaking, stakeholders may want to consider whether current rules and procedures could/should be adapted - where permissible, as it is possible that procedural change can only happen with legislative amendment and that is a matter for the Government and the Oireachtas - with reference to the following parameters:
Expedition of the process, from point of application, to notification of determination and the number of steps involved
Is there more scope for mediation, in the process?
Is there scope for increased emphasis on previous determinations?
Is there scope for “class actions”, where the TAC has multiple applications on the same or very similar matters?
Suitability of the various deadlines set down in the statute, or by the TAC, in relation to various steps in the determination process
Are shorter or longer timelines, at specific stages, more appropriate?
Burden and responsibility of document-production and transmission to all parties, including consideration of e-systems in this regard
Is there scope for increased use of on-line submission and transmission of documents?
Should appellants’ documents be returned or retained and if so, when/why/how?
Where Revenue has large numbers of related/same-issue appeals, received at or around the same time, is there scope for the TAC only to send lists of appellants to Revenue, rather than each application and body of documents?
Costs of the process to appellants
Are the costs generally too onerous?
Is there scope for increased use of telecommunications/video conferencing, to limit the costs of attendance at hearings?
Is there scope for class actions, where representation is by the same adviser(s) for all appellants, with a view to minimizing and sharing costs?
- Consultation Process
The TAC is interested in the views of taxpayers generally, but specifically, those who are or feel they will shortly be appellants in the tax appeals process. We would also like to hear from tax practitioners and legal representatives, as well as bookkeepers and other stakeholders. The TAC will also engage directly with the Revenue Commissioners and relevant representative bodies, such as the Department of Finance, should the prospect of legislative change seem appropriate.
- Submissions to the Consultation Process
This public consultation process will run from 4 September 2017, to 29 September 2017. Any submissions received after this date may not be considered.
Please respond by email to: . Alternatively, respond by post, to:
Public Consultation
Tax Appeals Commission
Floor 8, Fitzwilton House,
Wilton Terrace,
Dublin 2
D02 FX04
When responding, please indicate if you are an appellant (current/previous), tax practitioner, legal adviser, representative body or member of the public.
Responses to this consultation are subject to the provisions of the Freedom of Information Acts. The TAC intends, in time, to publish all submissions received as part of this consultation, on