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The Tax Appeals Commission was established as an independent statutory body hearing and determining appeals against assessments and decisions of the Revenue Commissioners.
Any taxpayer is entitled to lodge an appeal against Revenue's findings in relation to the income and gains to be assessed in a revised assessment or tax estimate.
An appeal can be made to the Tax Appeals Commission on any assessment that a taxpayer feels is incorrect, but it must be made within 30 days of the date the assessment was raised. The Commissioner will then inform Revenue of the taxpayers appeal. The Revenue then have 30 days to issue in writing, an objection to the Commissioner taking the appeal.
The taxpayer must specify each amount or matter which is the subject of the appeal. It must also specify the grounds for the appeal.
Where Revenue lodge an objection the Commission will inform the taxpayer and their agent, and offer them 14 days to respond to the Revenue's ground for objecting the appeal.
The Tax Appeals Commission will then list the appeal for hearing at the earliest possible opportunity. Currently ranging from 6 - 18 months.
If either party is dissatisfied with the Appeal Commissioner's decision, the only course of action is to the High Court. This is only available to appeal a Point of Law the facts of the case will not be heard again. There is also an appeal from the High Court to the Court of Appeal on a Point of Law.
