The Tax Appeals Commission (TAC) is an independent statutory body tasked with managing appeals in relation to the adjudication of tax disputes. The Commission was established on 21 March 2016 following the commencement of the Finance (Tax Appeals) Act 2015. The following table outlines the number of cases heard from September, 2017 to January, 2018, by tax type and the number of cases heard in 2017 but awaiting determination:
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Appeals Heard - 2017
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|
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Month
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No. of Appeals Heard
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Tax type
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No. of Cases awaiting Determination
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Jan
|
5
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IT, CT, Customs & Excise and VAT
|
4
|
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Feb
|
7
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IT, CT, CGT and Artist’s Exemption
|
5
|
|
Mar
|
3
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IT, CT, VRT
|
1
|
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May
|
9
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IT, CT, VAT, CGT and Customs & Excise
|
7
|
|
Jun
|
6
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IT, VAT, CGT, CAT and Customs & Excise
|
5
|
|
Jul
|
1
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IT
|
0
|
|
Aug
|
2
|
IT
|
0
|
|
Sep
|
6
|
IT, LPT
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0
|
|
Oct
|
3
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IT, VRT and Stamp Duty
|
1
|
|
Nov
|
7
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IT, CAT, VRT
|
2
|
|
Dec
|
2
|
CT, VRT
|
1
|
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Appeals Heard - 2018
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|
|
|
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Month
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No. of Appeals Heard
|
Tax type
|
No. of Cases awaiting Determination
|
|
Jan
|
1
|
IT
|
0
|
In addition to the above appeals heard in 2017, the TAC also held 89 Case Management Conferences (CMCs) relating to 575 appeals. A CMC is an informal hearing, at which parties to the appeal are directed to attend, with a view to assisting all parties reaching a settlement or agreement more expeditiously, without the need to conduct a formal hearing. As a result of these CMCs, 38 appeals were closed, a further 33 were withdrawn or settled and approximately 350 are currently being adjudicated on, without the need for a formal hearing. The TAC is also planning to move to new premises in 2018. This should facilitate the conduct of multiple hearings of all natures, occurring parallel, and should significantly increase the number of determinations and settled appeals, in 2018. In relation to all such matters, I am advised that the TAC anticipates there will be more detail about the appeals on hand and the process of dealing with them, in its Annual Report, which will be produced in March.
Since the establishment of the Tax Appeals Commission in 2016, I am informed that approximately 3,322 appeals transferred to the TAC, at various stages during 2016, from both the Office of the Revenue Commissioners and the Office of the Appeal Commissioners. The TAC has further advised me that, as of 30 January, it currently has approximately 3,648 appeals under its remit but this does not mean that each appeal will require a hearing. Quite often, settlements are reached between Appellants and the Revenue Commissioners when statements of cases have been shared and discussed. As mentioned above, Case Management Conferences have proved very successful in settling appeals and there should be more detail about these, in the forthcoming Annual Report of the Commission.
The Deputy may also note that the TAC have informed me that in 2017, 26 determinations on appeals were made, but the TAC closed a further 569 cases without the need for a hearing, by way of Case Management Conferences and other means.
