High Court Examines Tax Treatment of Employment Compromise Agreement
Adnan Ahmad Siddiqi and The Revenue Commissioners IEHC 195. On April 12, 2024, a significant judgement was delivered by the High Court concerning an appeal from the Tax Appeals Commission (TAC).
Revenue code for Revenue Compliance Interventions
As of May 1, 2022, Revenue has implemented a revised Code of Practice for Revenue Compliance Interventions. This code explains how Revenue is to conduct tax interventions and outlines what taxpayers can expect during these interventions. It also underscores the advantages of promptly disclosing any tax discrepancies.
It is very important to be familiar with the new code and the previous...
Introduction to the Tax Appeals Commission
The Tax Appeals Commission is an independent statutory body tasked with the responsibility of hearing and deciding upon appeals against assessments and decisions issued by the Revenue Commissioners.
Since its establishment in 2016, all appeals of Revenue tax assessments have been directed straight to the Tax Appeals Commission, departing from the previous practice where appeals were lodged...
Revenue Powers & Enforcement
Revenue is entrusted with the authority to collect taxes lawfully owed to the State. Revenue powers, technologies and sophistication in the last twenty years have expanded enormously. In Revenue enforcement proceedings persons may find themselves in grave financial circumstances, facing a creditor with near unlimited resources, who can utilise powers uniquely conferred on Revenue.