275. Deputy Michael Ring asked the Minister for Finance if he will explain what is meant by "the four-year rule", as recently quoted by a tax appeal commissioner, when overturning a tax assessment by Revenue; if he will provide the relevant legislation that contains this provision; if he will detail whether any other similar assessment has been made by Revenue but which was not appealed; the number of such assessments; and if he will make a statement on the matter. [23108/23]

Summary

275. Deputy Michael Ring asked the Minister for Finance if he will explain what is meant by "the four-year rule", as recently quoted by a tax appeal commissioner, when overturning a tax assessment by Revenue; if he will provide the relevant legislation that contains this provision; if he will detail whether any other similar assessment has been made by Revenue but which was not appealed; the number of such assessments; and if he will make a statement on the matter. [23108/23]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Tax Appeals Commission

  xml · EN · 16 May 2023

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.