“Appeal Hearings” PPT - Conor Kennedy
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Transcript “Appeal Hearings” PPT - Conor Kennedy
Law Library
Four Courts
Dublin 7.
December 2012
Types of Appeal
Conventional –
S.933 – Assessment is excessive
Specific S.955 - Time limits
S.195 - Artists
S.531 - Sub-contractors (Also Reg 25)
S.604 – Principal Residence
S.948 – Sch E
S.811 – Anti-Avoidance General
S.817 – Anti-Avoidance – Share Disposals
Procedure – Section 934
Produce lawful evidence
Unique Tribunal
Burden of Proof
“otherwise …. the assessment shall stand”
“he who asserts must prove”
Inspector must give effect to decision unless
Appeal to the circuit court
Case stated to the High Court
Powers
Precepts
Orders to furnish information
Summoning and Examining Witness
Give evidence about another taxpayer
Penalty for failing to attending or obstructing
Further Appeals
Case stated to High Court
Express Immediate Dissatisfaction
Pay €25 fee to the Clerk
Losing party prepares case stated
Procures agreement from parties
Circuit Court Appeal
10 days after Appeal Commissioner's decision
Case heard again
Same statutory procedures apply
Case stated to the High Court
Practical issues
Advance submissions
2 Commissioners
Rooms
Seating & standing
Stenographer
Appellant/taxpayer opens
Summarises the issues
Witnesses
Cross examination
Submissions
Opportunity to challenge Revenue’s submissions
Written Submissions
Usually required
Usually exchanged in advance
Contents
Introduction
Issues
Law
Application
Conclusion
Fair Procedures
Revenue can refuse to provide initial evidence
Evidence will be adduced during hearing
Futile & costly procedure ?
Dry run for the circuit court
Fair Procedures
Dellway Investments v National Asset Management Agency
[2011] IESC 14
Kiely v Minister for Social Welfare [1977] IR 267
TJ v Criminal Assets Bureau [2008] ITR 119
Evidence
Law of evidence
The law of evidence encompasses the rules and legal principles
that govern the proof of facts in legal proceedings. These rules
determine what evidence can be considered by the trier of fact in
reaching its decision and, sometimes, the weight that may be
given to that evidence. The law of evidence is also concerned with
the quantum (amount), quality, and type of proof needed to
prevail in litigation.
Illegally obtained evidence
UK ACT - Section 1(1) of the Civil Evidence Act 1995
“as a statement made otherwise than by a person while giving
oral evidence in the proceedings which is tendered as evidence
of the matters stated”
Hearsay Evidence
Evidence admitted in accordance with the law
Hearsay evidence not in accordance with the law
Cullen v Clarke [1963] IR 368
Kiely v Minister for Social Welfare [1977] IR 267
Borges v Fitness to Practice Committee of the Medical
Council [2004] 1 IR 103
Moloney v Jury's Hotel plc Supreme Court 12th
November 1999
Exceptions
Witnesses
Advice on proofs
Examination in Chief
Identify key issues
No leading questions
questions which subtly prompts the respondent to
answer in a particular way.
Witnesses
NO COACHING Witnesses
Witness preparation
Re-Examination
Revenue’s Witnesses
Cross Examination
Usually Revenue Officials
Expert witnesses
Submissions
Have 3 copies of all material
Summarise case law
Cite relevant aspects of judgement
Compare issue with those judgements with your case
Distinguish unfavourable cases with yours
Cost
Same preparation as for High Court
Most taxpayers unable to bear that cost
Commissioners are experts in the law of taxation
Code of Conduct – Pro Bono
Conclusion
Burden of proof
Trial by ambush
Fair procedures
Prepare