Law Library
Four Courts
Dublin 7.
December 2012
Types of Appeal
 Conventional –
 S.933 – Assessment is excessive
 Specific  S.955 - Time limits
 S.195 - Artists
 S.531 - Sub-contractors (Also Reg 25)
 S.604 – Principal Residence
 S.948 – Sch E
 S.811 – Anti-Avoidance General
 S.817 – Anti-Avoidance – Share Disposals
Procedure – Section 934
 Produce lawful evidence
 Unique Tribunal
 Burden of Proof
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“otherwise …. the assessment shall stand”
“he who asserts must prove”
 Inspector must give effect to decision unless
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Appeal to the circuit court
Case stated to the High Court
Powers
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Precepts
 Orders to furnish information
Summoning and Examining Witness
 Give evidence about another taxpayer
 Penalty for failing to attending or obstructing
Further Appeals
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Case stated to High Court
 Express Immediate Dissatisfaction
 Pay €25 fee to the Clerk
 Losing party prepares case stated
 Procures agreement from parties
Circuit Court Appeal
 10 days after Appeal Commissioner's decision
 Case heard again
 Same statutory procedures apply
 Case stated to the High Court
Practical issues
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Advance submissions
2 Commissioners
Rooms
Seating & standing
Stenographer
Appellant/taxpayer opens
Summarises the issues
Witnesses
Cross examination
Submissions
Opportunity to challenge Revenue’s submissions
Written Submissions
 Usually required
 Usually exchanged in advance
 Contents
 Introduction
 Issues
 Law
 Application
 Conclusion
Fair Procedures
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Revenue can refuse to provide initial evidence
Evidence will be adduced during hearing
Futile & costly procedure ?
Dry run for the circuit court
Fair Procedures
Dellway Investments v National Asset Management Agency
[2011] IESC 14
 Kiely v Minister for Social Welfare [1977] IR 267
 TJ v Criminal Assets Bureau [2008] ITR 119
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Evidence
 Law of evidence
The law of evidence encompasses the rules and legal principles
that govern the proof of facts in legal proceedings. These rules
determine what evidence can be considered by the trier of fact in
reaching its decision and, sometimes, the weight that may be
given to that evidence. The law of evidence is also concerned with
the quantum (amount), quality, and type of proof needed to
prevail in litigation.
 Illegally obtained evidence
 UK ACT - Section 1(1) of the Civil Evidence Act 1995
“as a statement made otherwise than by a person while giving
oral evidence in the proceedings which is tendered as evidence
of the matters stated”
Hearsay Evidence
 Evidence admitted in accordance with the law
 Hearsay evidence not in accordance with the law
 Cullen v Clarke [1963] IR 368
 Kiely v Minister for Social Welfare [1977] IR 267
 Borges v Fitness to Practice Committee of the Medical
Council [2004] 1 IR 103
 Moloney v Jury's Hotel plc Supreme Court 12th
November 1999
 Exceptions
Witnesses
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Advice on proofs
Examination in Chief
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Identify key issues
No leading questions
questions which subtly prompts the respondent to
answer in a particular way.
Witnesses
 NO COACHING Witnesses
 Witness preparation
 Re-Examination
 Revenue’s Witnesses
 Cross Examination
 Usually Revenue Officials
 Expert witnesses
Submissions
 Have 3 copies of all material
 Summarise case law
 Cite relevant aspects of judgement
 Compare issue with those judgements with your case
 Distinguish unfavourable cases with yours
Cost
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Same preparation as for High Court
Most taxpayers unable to bear that cost
Commissioners are experts in the law of taxation
Code of Conduct – Pro Bono
Conclusion
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Burden of proof
Trial by ambush
Fair procedures
Prepare