Tax Appeals Regime

A reformed Tax Appeals Regime came into operation on 21 March 2016. On this date the new Tax Appeals Commission (TAC) was established and new rules, procedures and legislation for handling tax appeals were introduced.  In September 2017, the TAC launched a public consultation on its rules and procedures and the Institute submitted an 18-page response outlining members’ experiences of tax appeals and our suggestions for improvement.

The Institute has been heavily engaging on the need for an efficient and transparent appeals regime over the last 10 years. On this page you can read about our work on this important area of tax administration. More information on the appeals regime generally is available on the website of the TAC