Tax Appeals Commission determination 70TACD2023 regarding IT & VAT, 2023

• Administrative Decision Number: 70TACD2023
• Date: 09 March 2023
• Subject Matter: IT & VAT
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

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

(“the Appellant”) pursuant to section 111 of the Value Added Tax Consolidation Act 2010

(“VATCA 2010”) and to section 933 of the Taxes Consolidation Act 1997, as amended

(“TCA 1997”) against assessments raised by the Revenue Commissioners to Value-Added

Tax (“VAT”) and income tax. The notice of appeal was stated to be in the total amount of

€340,565 (€246,072 VAT + €94,493 income tax).

2. The appeal proceeded by way of a hearing on 20 February 2023.

Background

3. On 12 September 2018, the Respondent raised the following assessments to tax against

the Appellant:

70TACD2023

2

Income tax – 2014

19,640.00

Income tax – 2015

33,476.00

Income tax – 2016

41,263.00

VAT – 2014 to 2017

246,072.00

4. On 11 October 2018, the Appellant, via his agent, appealed the assessments to the

Commission. An oral hearing was held in the appeal on 20 February 2023.

Legislation

5. Section 959AH(1) of the TCA 1997 provides that

“Where a Revenue officer makes a Revenue assessment, no appeal lies against the

assessment until such time as—

(a) where the assessment was made in default of the delivery of a return, the

chargeable person delivers the return, and

(b) in all cases, the chargeable person pays or has paid an amount of tax on foot of

the assessment which is not less than the tax which—

(i) is payable by reference to any self assessment included in the chargeable person’s

return, or

(ii) where no self assessment is included, would be payable on foot of a self

assessment if the assessment were made in all respects by reference to the

statements and particulars contained in the return delivered by the chargeable person.”

6. Section 959AC of the TCA 1997 provides inter alia that

“(2) Notwithstanding section 959AA, where in relation to a chargeable person—

(a) the person fails to deliver a return for a chargeable period,

(b) a Revenue officer is not satisfied with the sufficiency of a return delivered by the

person having regard to any information received in that regard, or