Trusted by the judiciary, government lawyers, prosecutors, and many leading counsel. Click here to request a subscription.
|
or click here to request site subscription to search and view all judgments |
High Court rules that individuals appealing against income tax assessments bear the burden of proving their non-tax-resident status. The decision affirms that the Appeals Commissioner was correct in requiring the appellants to demonstrate they were not "chargeable persons" due to non-residency before considering the admissibility of their appeals. This ruling follows an initial Appeal Commissioner's decision, which was challenged and remitted for reconsideration by the Court of Appeal. The High Court's judgment clarifies that the onus is on the appellants to displace the tax assessments by proving their claims of non-residency, as the assessments are presumed valid until proven otherwise.
Tax residency, chargeable person, income tax assessment, Appeals Commissioner, judicial review, burden of proof, non-resident, tax appeal, admissibility, Taxes Consolidation Act 1997 (TCA), Finance (Tax Appeals) Act 2015, self-assessment, Revenue officer, estimated assessment, statutory assumption, validity of assessment, Part 40A of the TCA, administrative function, tax liability, appeal decision.
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.
The only e-mail alert service for all Irish judgments over the past 13 years. Click here to request a subscription.
Register Now