‘The Growing Role of Solicitors’

More and more, clients are consulting us to appeal decisions and determinations of the Revenue Commissioners concerning taxes and duties. In this section, our two tax experts will overview the role, functions and procedures of the Tax Appeals Commission, and give us the benefit of their experience representing clients at hearings before the Appeals Commissioners, including their perspectives on whether it is worthwhile and the expected outcomes.

Topics Covered Include:

• Tax Appeals- 2016 Watershed
• New Fiscal Dispute Environment
• New Tax Appeal Procedures
• Improvements since 2016
• Some Basics Steps:
  • Notice Of Appeal
  • Statement of Case
  • Legal Submission
  • Hearing
• Getting Started:
  • Advice on Proofs
  • Roadmap of evidence to be adduced & law applied to that evidence
  • Adduce all evidence
  • Burden of proof
  • Menolly Homes Ltd. v Appeal Commissioners & Revenue Commissioners
• Burden Of Proof:
  • Very Important.
  • Sets the Ground rules.
  • Burden of Proof on Taxpayer
  • Legal Burden/ Evidential Burden
  • If Taxpayer does not adduce Cogent Evidence= Loses
  • Tax Assessment Stands
• Format of Submissions:
  • Follow format of S.949AJ & S.949AQ TCA 1997
  • Structure
  • Issues
  • Evidence
  • Law
  • Application
  • Conclusion
• Evidence & legal submissions structured with goal in mind:
  • Working backwards
  • What you need to prove
  • Evidence checklist – Expert Evidence
  • How to prove and underlying law required
  • Irrelevant arguments undermine submissions
• Costs:
  • No Costs Risk
  • Costs for taxpayer can be considerable- High Court Scale?
  • Taxpayer’s Accountant- Key

Speakers

Neil Mulcahy is a Chartered Accountant and a Chartered Tax Consultant with over 20 years in practice. In particular, he has extensive experience in dealing with Revenue audits, advising clients under all tax heads and implementing efficient tax plans.

He also has daily ‘hands on’ experience dealing with VAT on property transactions for private clients and is well accustomed to the typical queries solicitors come across in dealing with Vat on Property. Neil holds engagements with a number of legal firms who refer their VAT on property queries to him to examine specific property transactions and complete Requisitions on Title for VAT.

Mark Lonergan is a qualified Barrister, Chartered Accountant and Chartered Tax Adviser. He has been providing specialist Tax advisory for more than twenty years, with a particular focus on tax issues for SMEs and Private Clients. Mark has significant experience in dealing with Revenue in contentious situations including Audits, Investigation and Tax Appeals. He has been involved in hundreds of Revenue Audits and numerous appeals at High Court level.

Mark trained with a big four firm and worked in senior roles with various medium sized accountancy practices. In addition to assisting SMEs and private individuals, his expertise in tax matters allows him to provide specialist consultancy services to other accounting/legal professionals. He has particular expertise in VAT on property, taxation considerations arising from property development, and company cash extraction issues, as well as succession planning for High Net Worth Individuals.

As taxation is a multifaceted discipline, Mark takes a holistic approach to supporting clients, considering their tax issues from all angles, including legal, accountancy and commercial. A tax problem can often be solved by a company law provision, the application of an accounting standard, or indeed the application of EU Law.

Mark has lectured on accountancy, taxation and law in various third-level colleges and to professional bodies. He regularly publishes articles in Tax/Accountancy Journals, as well as in publications like the Sunday Business Post and the Village.

Category of CPD:	Category A (General)
Duration:	0.7 Hours