Conor Kennedy

Law Library

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.

Practical RealitiesWorkload of AgentsComplexities of statutory obligationsIndustry standardCars servicedDiagnosing ailmentsNon delegable DisproportionateECJ jurisprudence