Dealings with RevenueKinsella v The Revenue CommissionersLegitimate ExpectationsGlencar Exploration
RepresentationIdentifiable person actually affectedExpected to abide
Keogh v Criminal Assets Bureau
Public Accounts CommitteeComptroller & Auditor General Report
Extending Tax Information ExchangesMutual Assistance
Information exchanged Automatic Spontaneous
Capital gains risksCorrelation with stamp duty informationSubstitution effectStamp duty clawbackMiscellaneous
Revenue Audit FindingsLarge Cases Division
Residency of CompaniesFilm investmentsProperty based investmentsProperty owned companiesLiquidationsS.806 & EU Treaty
General Audit IssuesPubsIrish Independent article
Compliance issues in 50% of Dublin pubsNew methodology
Unfounded AllegationsLicence agreements
Finance Act 2007S.4(5) VATA 1972S.10(3) VATA 1972
Licence AgreementsExample
Build cost €275 per sq ft Apartment 1,000 sq ft Cost €275,000 Sale Price €475,000 Land Price €175,000 VAT liability €20,815 per apartment Unforeseen cost to the landowner
Constituents of a BusinessDefinition ?Trade or Business
American LeafKoreanNoddy Subsidiary Rights
RelevanceS.600 TCA 1997S.97 CATA 2003Reconstructions
TradeBadges12.5% CT RateSubstitution Effect
Finance Act 2007CGT – Sale of business assets/ shares in
family trading companiesBES ImprovementsVAT – Waiver of exemptionOffshore fundsRevenue Powers
Appeal CommissionersTypes of Case
C2 IssuesRecord keepingEntitlement to allowancesLarge Case
Tara MinesUltra Vires
Appeal CommissionersLaw Reform Commission2004 Report
Increase resources of Appeal CommissionersIncrease jurisdictionConvention on Human RightsConsider application of penalties & other
breachesPublish decisions
Internal ReviewWhat is it?Jurisdiction
“Revenue’s handling of his or her tax or customs affairs or decisions made by a Revenue official …”
Publication DiscriminationProportionalityAppeal CommissionersHuman Rights issues
Professional NegligenceDuty of careBreach of dutyPlaintiff suffered lossDamage caused by that breach
Professional NegligenceLetters of engagementHurlingham Estates v Wilde & PartnersLetters of engagementCompetency of the practitioner
Sample Letter 1 – Tax AdvisorSample Letter 2 – AccountantSample Letter 3 – SolicitorInformation omitted
Agent MistakeRowland v HM Revenue & Customs
Reasonable ExcuseRelied on agentVicarious liability
Employer main beneficiary Better position
Implement safer practices Absorb losses
Offers better protection to claimant
Revenue Penalties The ‘Code of Practice for Revenue Auditors’ 9.1 provides that:
A tax return prepared and delivered on behalf of a taxpayer by some other person acting on his or her behalf is treated in all respects as if it had been made by the taxpayer. The taxpayer’s statutory responsibility to complete and file a correct return cannot be devolved to his or her agent.
9.5 provides
… the taxpayer cannot devolve the responsibility of making the correct return to an agent. If all relevant matters have not been brought to the attention of the agent, the taxpayer has not taken due care.