1. EDUCATING SUPPORTING REPRESENTING www.charteredaccountants.ie Stage 3 Module 11 Revenue Interventions Chartered Tax Consultant Presenter Name – Brian Keegan Chartered Accountants House 30 th November 2012

2. Topics Covered Friday Self Assessment - principal features Revenue Powers Revenue Audits (introduction) Revenue Investigations Appeal Process Saturday Revenue Audits (detailed review) Practical aspects of Revenue Audits Case studies

3. Self Assessment - principal features

4. Taxpayers Obligations 1.Payment of tax liability in full and on time 2.Filing of correct Tax Return on time 3.Maintenance of Records

5. Payment of Tax Liability Sec 952 TCA 1997 “Chargeable Person” Preliminary tax payment Due dates –Individual: 31 st October following year of assessment –Small company: 21 st of 11 th month of AP in year of assessment –Balance due by return filing date –Interest on late payment from due date –ROS extensions

6. Filing of Tax Return Sec 951 TCA 1997 “Chargeable Persons” required to file Prescribed format Delivered by specified date for chargeable period

7. Obligation to Keep Records Sec 886 TCA 1997 Every person who –Carries on a trade, profession or other activity chargeable under Sch D –Is chargeable to tax under Sch D or Sch F on any other income –Is chargeable to CGT on chargeable gains Required to retain records to “enable true returns to be made..”

8. Record Keeping Documents, accounts, books and other data relating to –All sums received and expended –All sales and purchases of goods and services –All assets and liabilities of trade, profession or activity –All CGT acquisitions and disposals Penalty of €3,000 for non compliance with sec 886 TCA 1997

9. Linking Documents Sec 886(2)(c) TCA 1997 Drawn up in making of accounts Details of calculations linking records to accounts Obligation on taxpayer to retain Quigley v Burke 1995 Prepared by accountant “Within possession or power” of the taxpayer

10. Retention of Records Kept in an official language of the State Electronic format complying with Sec 887 TCA 1997 Six years from completion of relevant transaction Lesser period if agreed with Revenue Six year limited extended where Return not filed on time Six years from end of year of assessment in which Return is filed

11. VAT Records Section 84 VATCA 2010 Retain records for six years from date of latest transaction Property transactions pre 1 st July 1998 –Retain records for duration of VATable interest or waiver of exemption –Plus six years

12. Taxpayers Rights No statutory safeguards to protect taxpayer Situation in Ireland not similar to other jurisdictions Non statutory safeguards only Revenue documents Revenue Customer Service Charter

13. Taxpayers Rights No basis in law Responsibility of Revenue to taxpayer considered on introduction of self assessment and Revenue Audits Codes of Practice – 2002 and 2010 Taxpayer’s Charter of Rights

14. Introduced 1989 Non statutory guidance on operation of self assessment and Revenue Audits Approval of Oireachtas Revenue acknowledged taxpayer has certain rights Terence Keogh v CAB and others 2004 Taxpayer had entitlement to certain information from Revenue

15. Customer Service Charter 2005 State body requirements Customer Services Charter published by Revenue Removal of Taxpayer’s Charter of Rights New Charter includes Taxpayer’s Charter Also lists taxpayer obligations Revenue & Citizens rights & responsibilities - Mutual expectations Shortened version in 2010 Code of Practice

16. Customer Service Charger Consistency, Equity and Confidentiality Fair, reasonable and consistent administration of the law Collect no more than fair amount of tax Information treated as confidential Courtesy and Consideration Courteous, considerate and non discriminatory treatment Reasonable co-operation from taxpayer Information and Assistance Will be given necessary information and assistance to understand obligations Will give true and correct information to Revenue

17. Customer Service Charter Presumption of Honesty Treated as honest unless clear reason otherwise Deal in honest manner with Revenue Compliance CostsAdministration of tax regime in a way to minimise costs Maintain proper records for Revenue Complaints, Review and Appeal Taxpayer encouraged to use Revenue complaints and appeals procedures Complaints dealt with promptly, impartially and in confidence Taxpayer’s rights not prejudiced re Ombudsman or Appeal Commissioners

18. Revenue Powers

19. Part 38 TCA 1997 Revenue’s Powers Group Report 2003 Routine and non-routine powers Enquiry Request for assistance Seizure Professional privilege

20. Routine Powers Revenue Audits Sec 899 TCA 1997 – right to make enquiries Necessary to satisfy the accuracy of Return or particulars delivered Sec 956 TCA 1997 – supplements S 889 Revenue making or amending an assessment Act on information provided and make enquiries

21. Routine Powers Four year time limit From tax year of filing Fraud or neglect cases – time limit extended Revenue must have reasonable grounds Sec 909 TCA 1997 Revenue request for Statement of Affairs Applies to spouse – husband/wife/civil partner Form SA1

22. Non Routine Powers Significant non-routine powers Taxpayer and agent required to make records available for inspection Certain books, records and other documents Investigation and prosecution cases Be alert to the distinction Routine and non routine powers Understand type of Revenue intervention

23. Search and Seizure Powers Sec 905 TCA 1997 Permits Revenue to enter business premises No search warrant needed Purpose to examine documents “Streetscape Visit” Target black economy and cash business

24. Search and Seizure Powers Authorised Officer can enter Business Premises Require staff to produce records Search for records Examine and copy records Remove records – for further examination Legal proceedings or Criminal proceedings Examine property listed in records Require a person to provide assistance and explanations

25. Search and Seizure Powers Streetscape Visit ≠ Revenue Audit Unprompted disclosure option remains open S.905(2)(b) TCA 1997 Person carrying on taxable activity; liable to tax or has information re liability Required to give “all reasonable assistance” to Revenue

26. Professional Advice S. 905(2)(c) TCA 1997 Protection from Revenue search and seizure powers Professional advice given – not for dishonest, fraudulent or criminal purposes Outside scope of search and seizure powers:  Information protected by legal privilege  Confidential medical information

27. Search and Seizure Powers Sec 905(2)(e) TCA 1997 Private residence – occupiers permission needed Revenue can obtain District Court search warrant Penalty €4,000 for non compliance Sec 906 TCA 1997 Revenue may be accompanied by Garda Power to arrest without warrant

28. Search Warrant Sec 908 TCA 1997 – District Court Revenue entitled to obtain search warrant Revenue tax offence- committed or about to be Material evidence at place or search Persons can be searched by Revenue Power to compel person to explain value and relevance of material found Immediate arrest; prison and/or fine

29. Information Seeking Powers Additional powers Sections 900, 901, 902 and 902A TCA 97 Production of information from taxpayers, agents and third parties Intended for use in non-routine cases Target tax evasion District Court Production Order - professional advisors Not for use on unidentified category of taxpayers

30. Information from Taxpayer Sec 900 and 901 TCA 1997 Power to call for production of books, records or other documents and information Sec 900 – Uncooperative taxpayer Reasonable opportunity given first

31. Information from Taxpayer Sec 901 TCA 1997 Application by Revenue to High Court Production of books and records Failure to comply with Sec 900 Sec 901 used from outset in cases where serious tax evasion suspected

32. Information from Third Parties Sec 902 TCA 1997 Third parties other than financial institutions Uncooperative taxpayer To advance audit or enquiry Revenue must have reasonable grounds Professional not obliged to disclose confidential information or professional advice

33. Information from Third Parties Sec 902A TCA 1997 Revenue application to High Court Order to obtain information from third party Financial Institutions excluded  Suspicion of non-compliance leading to serious prejudice  Suspicion where identities of persons not known

34. Information from Third Parties Sec 902A TCA 1997 Third party failure to comply with Sec 902 TCA 97 Notice Sec 907A TCA 97– Revenue can apply to Appeal Commissioners (FA 2010 )

35. Third Parties Financial Institutions Sec 908A TCA 1997  District Court or Circuit Court for authority to inspect records Sec 907 TCA 1997  Appeal Commissioners Sec 908 TCA 1997  High Court  To compel Financial Institutions to produce information

36. Revenue Powers Summary Sec 899Right to make enquiries Sec 900Power to call for books and information from taxpayer Sec 901Application to High Court for books and information Sec 902Information from third party- authorised officer Sec 902AApplication to High Court – information from third party Sec 903Power of inspection PAYE Sec 904Power of Inspection RCT Sec 904APower of inspection – appropriate tax

37. Revenue Powers Summary Sec 904BReport to Committee Public Accounts Sec 904C-KOther powers of inspection Sec 905Inspection of documents and records Sec 905(2A)District Court Search Warrant Sec 906Authorised Officers and Garda Síochána Sec 906AInformation from Financial Institutions Sec 907Appeal Commissioners application - FI Sec 907AAppeal Commissioner application – 3 rd pty

38. Revenue Powers Summary Sec 908High Court Application – information from FI Sec 908ARevenue Offence – right to information from FI Sec 908BHigh Court Application – associated institutions Sec 909Power to require return of property Sec 910Power to obtain information from Gov Minister or public body Sec 911Valuation of assets – power to inspect Sec 912Computer documents and records Sec 912AInformation for foreign tax authorities

39. Power of Attachment Sec 1002 TCA 1997 Taxpayer defaults on tax, interest or penalty due Revenue has power to attach amounts due from a third party/employer Notice of Attachment served on person owing money to defaulting taxpayer T/P name and address; aggregate taxes, interest and penalties owed

40. Power of Attachment Sec 1002(3) TCA 1997 14 days expired from date tax fell due Revenue must give 7 days notice to taxpayer of intention to attach Debtor making payment to Revenue regarded as having paid taxpayer Taxpayer must allow payment

41. Power of Attachment Direction to deliver within 10 days A return stating amount due by him to taxpayer Direction to pay to Revenue the taxes due, or if lower, the debt due to taxpayer Notice of attachment on monies held in joint names in financial institution Assumption that monies held equally by unless evidence produced within 10 days

42. Power of Attachment Emolument and other amounts due by an employer to taxpayer May be subject to Power of Attachment Recovery may be over a period of time as specified in notice Very serious commercial implications in all cases

43. Revenue Offences Sec 1078 TCA 1997 Person guilty of offence if he 1.Knowingly or wilfully delivers incorrect return, accounts, incorrect information 2.Knowingly aids, abets, assists, incites or induces another person to do as 1 3.Knowingly claims or obtains a relief without entitlement 4.Knowingly or wilfully issues incorrect invoice, receipt or other document 5.Fails to deduct and remit DIRT, DWT, RCT 6.Fails to deduct and remit withholding tax on UCITs or Unit Trust

44. Revenue Offences Sec 1078 TCA 1997 Person guilty of offence if he: 7. Fails to comply with any provision requiring: - Furnishing of Return of Income, Profits or Gains - Furnishing of other return, certificate etc - Keeping of accounts, books or records - Production of books, records, accounts 8.Destroys, defaces or conceals, within specified time limits, records or documents from authorised officer – includes all documents required to be maintained

45. Revenue Offences Sec 1078 TCA 1997 Person guilty of offence if he: 9. Possesses or uses an electronic device (Zapper) to change computer records for tax evasion 10.Provides or makes available an electronic device (Zapper) for purposes of altering computer records for tax evasion 11. Fails to remit PAYE and PAYE on time 12.Obstructs or interferes with Revenue Officer 13.Makes fraudulent or negligent return of debt due under Sec 1002 TCA 97

46. Revenue Offences Person found guilty on summary conviction Fine up to €5,000 and/or prison up to 12 months Conviction on indictment Fine up to €126,970 and/or prison up to 5 years

47. Revenue Offences Sec 1078(1) TCA 97 – fraudulent evasion Reckless – disregards substantial risk Revenue offence committed by Body Corporate Reckless director, manager, secretary, officer Guilty and proceedings may follow Time limit – 10 years from date of commission

48. Professional Advisors Sec 905(2)(c) TCA 1997 “professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose)” No disclosure to an authorised officer Chartered accountant covered

49. Professional Advisors Sec 908D TCA 1997 District Court Production Order Investigation of criminal Revenue offence Use of search warrant viewed as heavy handed Information given on oath by authorised officer An offence is being or about to be committed

50. Professional Advisors Material likely to be of value for investigation of the offence or Constitutes evidence of commission of the offence Is in possession of person specified in the order Judge may order that the person –Produce the material –Give access to it –Produce computerised records –Allow Revenue take away records

51. Professional Advisors Documents subject to legal privilege excluded Prudential PLC & Anor v Special Commissioner 2009 “where legal advice is sought in confidence from a qualified legal advisor in his professional capacity; privilege may be claimed for the communications made for that purpose”

52. Legal Privilege Is chartered accounted protected? Professional advice protected only where subject to a legal privilege Sec 908D TCA 1997 – fine up to €5,000 for non compliance and/or Imprisonment for up to 6 months

53. Section 1079 TCA 1997 Aiding and abetting provisions Financial or professional consultants Who knowingly facilitate tax evasion “knowingly concerned” in fraudulent evasion or “reckless” as to whether the person is concerned in fraudulent tax evasion

54. Sec 1079 TCA 1997 Auditors and relevant persons Becoming aware of material tax evasion or non-compliance Committed by client company Must report this to the client Request that matter is rectified or reported to Revenue Must cease to act if not rectified within 6 months

55. Sec 1079 TCA 1997 Resignation must be reported to Revenue Cease to act for 3 years or until satisfied matter is rectified Advisor not prevented from assisting with preparation for legal proceedings existing or pending within 6 months of date of reporting offence Judgment of material tax evasion made by auditor or consultant

56. Revenue Audits - Introduction

57. Revenue Audits Part of Self Assessment system Review of tax returns, books and records For accuracy and validity One tax year and one tax head or Covering a number of years and more than one tax head

58. Who is subject to Audit or Investigation All companies Individuals who are “chargeable persons” Sec 956 TCA 1997 – Revenue has right to make enquiries Individual who is solely and correctly within PAYE system is not within Revenue Audit scope

59. Chargeable Person Sec 950 TCA 1997 Income Tax - individuals within self assessment Self employed individuals Individuals with income under PAYE system plus other income not coded Gross “other income” < €50,000 Proprietary Directors >15% Ord Share capital

60. Chargeable Person Sec 895 TCA 1997 –Resident person opening a foreign bank account –Beneficial owner Sec 128 TCA 1997 –Exercise of share options (sec 128) chargeable under Sch E Sec 8976 TCA 1997 –Acquisition of material interest in offshore product outside S.730I, 743, 747C TCA ‘97

61. Earliest Date for Revenue Audit Earlier of –Submission of Tax Return –Due date for submission of Tax Return Sec 954 TCA 97 Assessment cannot be made before “specified” return date Unless Return filed by taxpayer

62. What is a Revenue Audit? Sec 956 TCA 97 – power to conduct Revenue Audit Powers to make enquiries Powers to amend assessments Four year time limit Fraud or neglect cases – time limit lifted “Negligence” = general lack of care Wide scope for Revenue to raise audits

63. Where ? Field Audit – at taxpayer’s place of business Desk Audit – Revenue offices Desk Audit may develop to field audit Revenue determines that more in-depth review is necessary

64. Audit Notification Letter Valid audit notification must : –Be in writing –Include the words “notification of a Revenue Audit –State date, time and location of audit –State scope of audit, tax heads and periods –State name of person under audit –Include instructions for prompted qualifying disclosure –State whether e-audit will be carried out

65. Is it a Revenue Audit? Establish at outset if Revenue communication is notification of a Revenue Audit Implications for –Penalty mitigation –Exemption from publication and prosecution –Unprompted Qualifying Disclosure Is it a non-audit notification?

66. What is NOT a Revenue Audit? Assurance ChecksAspect Queries Contact by phone, e mail, letter or in person Risk Based Back up for Tax Return medical expenses or RAC cert Not a notice of Revenue Audit Right to make Unprompted Qualifying Disclosure remains Aspect queries VAT repayment claims documents Customs declarations Streetscape visits Profiling Interviews Respond fully, quickly and honestly Query on one aspect of case Shown up by REAP May be a precursor to Revenue Audit Not a Revenue Audit Will be told why query is made Right to make Unprompted Qualifying Disclosure not affected

67. What is NOT a Revenue Audit? Profiling InterviewsOther Interventions Taxpayers risk-profiled by Revenue Information in REAP Local knowledge Industry specific information If risk level higher, profile interview instead of aspect query Letter issues – interview 21 days later Meeting with taxpayer – risk areas raised Opportunity to make Unprompted Qualifying Disclosure Taxpayer advised within one week if Revenue Audit to take place Sectorial review letters Special investigation letters Special projects follow up letters Serious legal consequences possible

68. Audit Triggers Reason for audit selection not disclosed Generally based on informed selection Triggered by presence of risk indicators Particular industry sector or scheme Some are random – very few

69. REAP Risk Evaluation Analysis & Profiling Revenue’s risk evaluation system “Collecting the right tax and duty at the right time” Analyses data Scores assigned based on level of risk Customer’s record over period of time

70. Audit Selection Factors Late submission of Returns Poor gross margins Low profits for industry Third party information VAT or PAYE discrepancies Random Selection (6%) Industry Much of detail collated through REAP

71. Penalties Fixed Rate and Tax Geared Penalties Tax geared based on % of tax Fixed rate – TCA, CATA, VATA, SD Acts Civil penalty regime Level of cooperation during audit

72. Tax Geared Penalties Sec 1077E(2) and 1077E(3) TCA 1997 Deliberate behaviour 2010 Code –Breach of tax obligation –Indicators consistent with intent –Cannot be explained by carelessness –Failure to keep proper books and records –Repeated omissions or single large omission –Incomplete, false or misleading information Max 100% of tax underpaid

73. Tax Geared Penalties Sec 1077E(5) and 1077E(6) TCA 1997 Careless behaviour Failure to take reasonable care Absence of intent 2010 Code –Significant consequences –15% threshold –Maximum penalty 30% –Without significant consequences –Maximum penalty 15%

74. Tax Geared Penalties Careless behaviour 15% Threshold Tax underpaid >15% of correct tax Applies separately to each tax head and period

75. Fixed Penalties Apply to offences not resulting in underpayment of tax Failure to file a return of information Sec 889 TCA 97 third party returns Sec 886 TCA 97 keeping of records Sec 902 TCA 97 cooperation with Revenue

76. Fixed Penalties Sec 1077E(8) TCA 97 €3,000 for careless behaviour €5,000 for deliberate behaviour Sec 115 and 116 VATCA 2010 Failure to operate VAT €4,000 for failure to register for VAT/keep full and true records Category of default on same basis as Sec 1077E TCA 1997

77. Penalties CAT Sec 58 CATCA 2003 Fixed penalties €3,000 to €6,345 Failure to meet Sec 46 CATCA obligations Delivery of Returns, payment of tax, provision of information Tax geared penalties where deliberate or careless failure

78. Penalties Stamp Duty Fixed penalty €1,265 Fraudulent or negligent execution or preparation of an instrument for execution Sec 8(3) SDCA 1999 Filing incorrect Return Sec 8A SDCA 1999 Fixed penalty €3,000 Tax geared penalties for understating value Failure to comply with due dates for stamping

79. Penalties – Risk Management Penalties give rise to substantial payments Advise client of tax geared and fixed penalties Calculate amounts of penalties Revenue practice where both tax geared and fixed penalties apply Seek to recover only the tax geared penalty

80. Interest for Late Payment Sec 1080 TCA 1997 Interest from date tax becomes due Requirement to pay interest “locked in” with requirement to pay tax IT,CT and CGT – PT Rules Interest exposure known on filing of Returns Proprietary Directors – interest calculated before PAYE deducted

81. Interest for Late Payment IT, CT and CGT –Rate from 1 st July 2009 –0.0219% per day Fiduciary Taxes – PAYE/VAT/RCT –0.274% per day Interest calculated from due date Instalment arrangements –interest to cover period of payment No mitigation of interest payments

82. Interest – Risk Management Interest applied on same basis to all underpayments Interest on underpayments substantial Ensuring client advised of – Correct amount of tax to pay – Correct due date

83. Publication of Tax Defaulters Sec 1086 TCA 1997 Publication of information on tax defaulters Name, address, occupation and details of tax irregularity Published quarterly – within three months Iris Oifigiúil and Revenue website

84. No Publication Penalty does not exceed 15% of tax due or Aggregate settlement, including tax penalties and interest does not exceed €30,000 or Qualifying Disclosure made

85. Revenue Audit-Qualifying Disclosures Key features of settlement process in Revenue Audit Penalty mitigation Non publication No Prosecution

86. Revenue Investigation

87. Serious matter for taxpayer Revenue of opinion that deliberate underpayment of tax has taken place Investigation with view to criminal prosecution Legal advice should be sought

88. Investigation Cases Significant unexplained build up of capital Unresolved legacy cases Reliable third party information on undeclared income or assets

89. Investigations 2010 Revenue Audit Code does not cover Investigations Statutory and administrative provisions outlined in Code will apply –Reviews –Appeals –Interest –Penalties –Publication

90. Investigations Once taxpayer notified of Investigation No mitigation of penalties Settlement may be published if > Sec 1086 TCA 1997 threshold

91. Special Public Investigations May 2001Bogus Non Resident Accounts 2004Off shore Accounts 2005SPIP Investigations 2006Construction Industry Project 2008Deposit Accounts > €100,000 Funds lodged from undeclared income Mar 2009Foreign and Irish Trust Settlements

92. Special Investigations Each investigation stipulates measures Typically –Period within which to file intention to disclose –Time limit within which to make disclosure –Payment with interest and penalties by specified time limit –Non publication, no prosecution and mitigation of penalties

93. Legal Implications Once special investigation launched Taxpayer cannot avail of Qualifying Disclosure –No mitigation of penalties* –Publication not avoided –Prosecution may be initiated Sec 1078,531,1056 TCA 1997 *75% reduction in penalties may apply if co- operation given

94. Selection of Cases Audit cases with unexplained growth of wealth Audit cases indicating significant under declarations over number of years Cases where information obtained under High Court Order –Offshore accounts/Single Premium Policies Revenue Investigation Branch database –STRs and other third party information

95. Notification of Investigation Enquiry letter from Revenue Investigations Branch “Notification of a Revenue Investigation” Evidence of serious tax evasion During Revenue Audit –Notified Audit ceasing and Investigation commencing Exceptional cases – no advance notice No recourse to penalty mitigation or 2010 Code

96. Revenue Investigation Serious matter for taxpayer Legal advice sought immediately Experienced solicitor from start to finish Prompt responses to requests for information Possible mitigation of penalties if co- operation given Solicitor and tax advisor review matters Taxpayer disclosure of all matters

97. Penalties Deliberate Behaviour category Sec 1077E(2) & (3) – tax geared penalties Maximum penalty 100% Full co-operation Reduction to 75%

98. Appeals Process

99. Customer Services Complaint Internal Review Statutory Appeal Ombudsman Equality Tribunal Judicial Review – High Court

100. Internal Review Process Conduct of Audit Proposed adjustments –Profits, Reliefs, Allowances, Tax Computations Penalties Publication criteria Notice of Opinion on penalties

101. Internal Review Process Request must be in writing State type of review and specific grounds Local level by District Manager or Internal Review Unit Does not interfere with right to appeal to Appeal Commissioners Statutory time limits apply

102. Appeal Commissioners Appointed by Minister for Finance Section 850 TCA 1997 Normally two Commissioners Statutory duties under TCA 1997 IT, CT, CGT, CGT, SD, Customs, Excise Duty, VRT and VAT appeals Refusal of certain applications by Revenue –Artists Exemption –Subcontractor Cert

103. Appeal Commissioners Amount of tax payable Matters of fact Legal or technical issues Interpretation of tax legislation –Domestic; EU; DTAs Power and function of Appeal Commissioners To confirm or abate or reduce the assessment

104. Appeal Commissioners Onus on taxpayer to produce evidence Assessment is excessive – Sec 934(3) TCA 1997 Four year time limit to make assessments Sec 924 and 956 TCA – fraud and neglect cases No time limit applies

105. Making the Appeal Sec 957(4) TCA 1997 Written notice stating grounds of appeal Within 30 days of Notice of Assessment Sec 933(7) TCA 1997 Late appeal allowed if conditions met Tax not in dispute must be paid before entitlement to Appeal

106. Making the Appeal Refusal by Inspector to allow Appeal can be appealed Sec 933(1)(b) & (c) TCA 1997 Reasons to refuse Appeal must be specified Delay in listing Appeal by Inspector Taxpayer has right to appeal to Appeal Commissioners

107. Hearing of Appeal Appeal hearings relatively informal Sec 857 TCA 1997 – Appeal Commissioners statutory declaration To preserve confidentiality of taxpayers Two Appeal Commissioners hear complex cases

108. Appeal Hearing Onus on proof on taxpayer Revenue not required to give evidence Revenue make submissions that burden of proof not discharged and assessments should stand Taxpayer not required to have professional representation Advisable in most cases to be represented by a professional

109. Appeal Hearing Appeal Commissioner may dismiss appeal Where insufficient information furnished by taxpayer to determine the Appeal Taxpayer can only proceed to Higher Courts by way of seeking a Judicial Review

110. Case Stated Sec 941 TCA 1997 If either taxpayer or inspector considers Appeal Commissioners decision to be incorrect on point of law  he may request Commissioner to state a case to the High Court Application within 21 days of decision Taxpayer must pay tax as determined by Appeal Commissioner

111. Rehearing of Case Taxpayer can make an appeal to the Circuit Court Circuit Court appeal is a full rehearing of the case If either party unhappy with Circuit Court decision Case Stated from Circuit Court to High Court High Court appeal may be taken to Supreme Court

112. Costs Prior to 1996 No costs awarded to either side below High Court Each side bore own costs before Appeal Commissioners and Circuit Court

113. Inspector of Taxes v Arida Ltd Supreme Court upheld High Court decision Costs awarded to taxpayer in income tax appeal In High Court and Supreme Courts, losing side bears costs

114. Round Up

115. Taxpayers Obligations and Rights –Self Assessment –Pay and File –Record keeping –No statutory rights for taxpayers –Customer Service Charter

116. Revenue Powers Routine powers –Audit situations Non routine powers –Search and seizure –Information seeking Power of attachment Revenue Offences Professional advisors – confidential nature

117. Revenue Investigations Revenue Audit v Revenue Investigation 2010 Code of Practice Special Public Investigations Selection of Cases Type of disclosure and penalties

118. Appeals Process Complaints/Review process Formal Appeal Process Appeal Commissioners Hearing of case Right of Appeal