I am advised by the Appeal Commissioners that they do not maintain records which would facilitate a response in relation to the number or proportion of cases fully or partially upheld or rejected.
I am informed by the Revenue Commissioners that information in relation to appeal cases is not recorded in the format you requested for all of the years in question. However, the Revenue Commissioners have made the following information available in relation to the years 2012 and 2013 which may be of assistance:
Appeal Commissioners Decisions
Year
|
For Revenue
|
% of Total
|
For Taxpayer
|
%
|
Split
|
% of Total
|
Total
|
2013
|
84
|
71%
|
32
|
27%
|
2
|
2%
|
118
|
2012
|
81
|
74%
|
28
|
25%
|
1
|
1%
|
110
|
Total
|
165
|
72%
|
60
|
26%
|
3
|
1%
|
228
|
Summary of Appeals for 2012 and 2013
|
Total Appeals
|
% of Total Appeals
|
Appeals settled by agreement (this includes cases settled without being listed for hearing and cases listed for hearing but settled without being determined by the Appeal Commissioners)
|
572
|
71%
|
Appeals finalised at Appeal Commissioner stage (i.e. not appealed further to courts)
|
149
|
19%
|
Appeal Commissioners Determinations Appealed to Circuit Court
|
61
|
7%
|
Appeal Commissioners Determinations Appealed directly to High Court
|
18
|
3%
|
Total (2012 & 2013)
|
800
|
100%
|