IRELAND Trends and Developments Contributed by: Amelia O’Beirne and Trevor Glavey, A&L Goodbody
The amendments in question were proposed follow - ing a recent Supreme Court judgment in Ireland in the case of Zalewski v Adjudication Officer and Oth - ers [2021] IESC 24 that struck down a blanket ban on hearings of administrative bodies that exercise judicial functions being held in private. The legislation has been brought forward based on the view that the judgment has implications for the hearing and deter - mination of tax appeals by the TAC. Significantly, the Bill will require appeal hearings to be held in public by default. The current legislation requires that a hearing or part of a hearing be held in private if requested by a taxpayer (failing which, the hearing would be held in public). Under the current system, such requests are made routinely by taxpayers. The proposed legislation would reverse this position in light of Zalewski . Among other proposals, the Bill also seeks to ensure that redaction of determinations of the Appeal Com - missioners only occurs in limited circumstances.
Currently, determinations are redacted in respect of information that would identify the taxpayer and in respect of commercially sensitive information. This too is something that the proposed legislation would reverse in light of Zalewski . The proposed changes have caused significant con - cern among taxpayers, practitioners and industry bodies, who have criticised them as running coun - ter to the interests of justice due to the potentially “chilling effect” such changes could have on the will - ingness of taxpayers to challenge determinations or assessments of the Irish Revenue Commissioners. The Bill is currently undergoing pre-legislation scru - tiny, and further developments are expected in 2026. Taxpayers who are contemplating a dispute with the Irish Revenue Commissioners should monitor devel - opments in respect of the Bill closely.
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