What happens after an appeal is accepted
The following is a general outline of what you can expect to happen after your appeal has been accepted by the Tax Appeals Commission. You can find a detailed description of the Commission's rules of procedure on its website www.taxappeals.ie.
Settlement of appeal by agreement with Revenue
Most appeals end up being settled by agreement between taxpayers and Revenue rather than being decided by the Tax Appeals Commission. After you make an appeal, the Commission is likely to ask you if you consider that your appeal can be settled by agreement with Revenue. If you consider that such agreement can be reached, you should continue to discuss the disputed matter with Revenue in an effort to reach agreement. Your appeal to the Tax Appeals Commission will remain open for the duration of any discussions with Revenue. However, the Commission may decide to proceed with the appeal if it thinks that it is unlikely to be settled by agreement or it is unlikely to be settled within a reasonable period of time.
Oral hearing by Appeal Commissioner
Most appeals that end up being decided by the Tax Appeals Commission are decided following an oral hearing before an Appeal Commissioner. A hearing involves the Appeal Commissioner listening to arguments and evidence presented by you and a Revenue official. You may choose to represent yourself at a hearing or to engage somebody else to represent you, such as a tax adviser or a legal professional. The Revenue official may also choose to be represented at a hearing.
Before an oral hearing takes place, the Tax Appeals Commission may ask you to provide additional information about the matter being appealed. Revenue may also be asked to provide additional information.
The Tax Appeals Commission can decide not to have an oral hearing but, instead, to make a decision based on written material provided by you and Revenue. This is more likely to happen where the matter being appealed is straightforward.
Decision made by Appeal Commissioner
Whether your appeal is decided with or without an oral hearing, you will be given a detailed written decision that explains why the Appeal Commissioner made the decision. All decisions are published on the Commission's website www.taxappeals.ie, but do not identify the particular taxpayer involved.
Appeal to High Court
If you are not satisfied with the Appeal Commissioner's decision, you may be able to appeal that decision to the High Court. As an appeal to the High Court requires you to be dissatisfied with a 'point of law' and is not a complete re-hearing of the appeal, your ability to appeal will depend on the decision made by the Appeal Commissioner and the reasons given for making that decision. Revenue has the same entitlement as you to appeal to the High Court.