Tax Appeals Commission determination 123TACD2024 regarding Income Tax & VAT, 2024

• Administrative Decision Number: 123TACD2024
• Year: 2024
• Date: 04 July 2024
• Subject Matter: Income Tax & VAT
• Respondent: REVENUE COMMISSIONERS

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) by

(“the Appellant”) against a number of assessments to Value-Added Tax (“VAT”) and

amended assessments to income tax raised by the Revenue Commissioners (“the

Respondent”). The total amount of VAT assessed was €154,427.30 and the total amount

of income tax assessed was €247,283.80.

2. The appeal proceeded by way of a hearing over three days on 11 December 2023, 28

May 2024 and 29 May 2024.

Background

3. The Appellant is a retired farmer. Following an audit, the Respondent concluded that the

Appellant had understated his income for certain years, and had sold agricultural products

including silage wrap on which he had not charged VAT. Consequently, the Respondent

raised the following assessments/amended assessments on the Appellant:

123TACD2024

2

Date of Notice

Tax Type

Tax Period

Amount €

12 Dec 2018

VAT

May – Dec 2013

146,869.09

21 Dec 2018

Income tax

2013

24,670.97

23 May 2019

Income tax

2014

134,225.70

23 May 2019

Income tax

2015

88,387.13

5 June 2019

VAT

Jan – Feb 2015

7,558.21

4. The Appellant appealed the assessments/amended assessments to the Commission,

and the appeals were subsequently consolidated.

5. The hearing of the appeal was listed for one day. Following a number of requests for

adjournments of the scheduled dates, the hearing went ahead on 11 December 2023.

The Appellant was represented by his solicitor, and the Respondent was represented by

senior counsel. It quickly became apparent that the matter would not finish in one day,

and that further hearing days would be required. Additionally, the cross-examination of

the Appellant finished early on the first day as the Appellant became unwell.

6. The hearing was scheduled to recommence for three days starting 28 May 2024. On 20

May 2024, the Appellant’s solicitor provide the Commission with a letter from the

Appellant’s , which stated inter alia that the

Appellant was not in a position to be a “reliable witness” due to pre-existing medical

conditions. The letter did not give any indication that it was expected that the Appellant’s

condition would improve in the foreseeable future. The Appellant’s solicitor stated that he

was in the Commissioner’s hands, but that the Appellant was not in a position to further

his appeal at the time.

7. In response, the Commission notified the parties that the Commissioner did not agree to

an adjournment of the hearing, but that he would excuse the Appellant from giving any

further oral evidence. The email from the Commission further stated that:

“The Commissioner is entitled to take a flexible approach to proceedings under section

949H of the [Taxes Consolidation Act 1997 as amended (“TCA 1997”]. However, the