Brian Duffy, a Tax Partner with William Fry, has participated in the pre-legislative scrutiny of the Finance (Tax Appeals Commission) Bill – the first time a tax practitioner has been invited to the process.
The Bill aims to reform the functions and structure of the Office of the Appeal Commissioners which is responsible for the hearing of appeals by taxpayers against decisions of Revenue.
Mr. Duffy highlighted two primary areas of concern to the Oireachtas Joint Committee:
- The proposal to hold tax appeal cases in public
- The proposal to remove the right to a full re-hearing in the Circuit Court
Public hearings
Under the current tax appeals process, appeals are heard in private in order to protect the privacy of the taxpayer. The Heads of the Bill provide for tax appeals to be heard in public subject to extremely limited exceptions on grounds of public interest and security. Mr. Duffy submitted that the introduction of the public hearing of tax appeal cases would constitute a serious impediment to taxpayers appealing a tax matter on the basis that in a very small jurisdiction such as Ireland, individuals and corporates wish to maintain privacy over their tax affairs and finances.
If it is ultimately felt necessary to introduce public hearings, it was submitted that the reporting of such hearings should be restricted, in order to protect the privacy of the taxpayer as is the case before the family courts.
Circuit Court re-hearings
Under the current appeal process, taxpayers aggrieved with the decision of the Appeal Commissioner have a right of a full rehearing before the Circuit Court in addition to having the right to appeal on a specific point of law to the High Court. Mr. Duffy expressed serious concern about the proposed removal of the right of a full rehearing before the Circuit Court on the basis that it would remove a fundamental safeguard to the taxpayer.
Mr. Duffy welcomed the provisions which facilitate a more independent tax appeal body with its own resources and staff unrelated to Revenue and the requirement to publish decisions.
Contributed by Brian Duffy.
