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The High Court dismissed an appeal by a retired farmer who claimed he had been treated unfairly during Revenue's tax assessment process, particularly due to the admission of documents obtained from third parties without prior disclosure. The court found that these documents were the taxpayer's own, obtained lawfully after the taxpayer failed to cooperate with Revenue, and that there was no substantive unfairness caused by their use at the appeal. The court held that the taxpayer had ample opportunity to access these documents and to be heard, and that the requirements of fair procedures and EU law had been met. As a result, the Tax Appeals Commissioner's determinations were upheld and the taxpayer's arguments on alleged procedural defects were rejected.
tax assessment – appeal process – Tax Appeals Commission – Revenue Commissioners – procedural fairness – admission of evidence – third party documents – non-cooperation – rights of defence – EU Charter of Fundamental Rights – Glencore principles – disclosure of documents – income tax and VAT – judicial review – WEBMINDLICENSES
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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