The Government is developing proposals to fundamentally reform the tax appeals process, and the Irish Tax Institute has been engaging intensively on this issue across a range of activities.
A Draft Heads of Finance (Tax Appeals Commission) Bill 2015 was made available to the Institute in January outlining planned reforms. It proposes a number of positive changes to the regime including the publication of determinations, a transparent process for appointment of Appeal Commissioners and a clearer framework for progressing cases to the High Court.
However, there are two major concerns identified by the Institute of Taxation
1. Abolition of the “in camera” rule.
2. Removal of the right to a rehearing of the facts at the Circuit Court.
These have been the subject of a submission to the Department, see here.
