Call to allow tax penalty appeals

TAXPAYERS should be given the right to appeal the size of penalties imposed by the Revenue, the Law Reform Commission believes.

The commission also suggests that the Appeal Commissioners’ role might be extended to cover cases involving particular hardship.

In a detailed Consultation Paper released yesterday, the commission also called for an overhaul in the operation of the Appeal Commissioners, through the introduction of a system of written determinations and greater transparency in the appointment of these officials.