The commencement order for the Finance (Tax Appeals) Act 2015 has been signed by the Minister for Finance. The Act, which revises the law concerning the making of appeals in tax matters (including stamp duties and customs and excise duties), comes into operation on 21 March 2016. The new Tax Appeals Commission is also established from that date.

A taxpayer considering taking a tax appeal (or engaged in existing appeals) should have cognisance of Part 3 of the Act which sets out the transitional provisions for existing appeals and appeals made on or after the commencement date of the Act.

For further information please contact Brian Duffy.