Appeal Commissioners definition

Appeal Commissioners means persons appointed under section 850 of the TaxesConsolidation Act 1997 to be Appeal Commissioners for the purposes of the Income Tax Acts;

Appeal Commissioners means the Appeal Commissioners appointed under section 850 of the Act of 1997;

Appeal Commissioners means the Appeal Commissioners ap-

Examples of Appeal Commissioners in a sentence

• In the High Court case of Menolly Homes Ltd v Appeal Commissioners and another, [2010] IEHC 49, at para.

• The jurisdiction of the Appeal Commissioners is confined to interpreting tax legislation and ensuring that the Revenue Commissioners have complied with that legislation.

• Those provisions confine the Appeal Commissioners to making a determination in relation to the assessments, decisions, determinations or other matters which are the subject matter of the appeal actually before the Appeal Commissioners.

• The Appeal Commissioners do not have the jurisdiction to determine whether a legislative provision is discriminatory or unfair or otherwise unlawful; we are not empowered by statute to apply the principles of equity or to grant declaratory reliefs.

• In appeals before the Appeal Commissioners, the burden of proof rests on the Appellant who must prove on the balance of probabilities that the relevant tax is not payable.

More Definitions of Appeal Commissioners

Appeal Commissioners means the Appeal Commissioners as contemplated in the Taxes Act and any enactments in relation to VAT, stamp duties, capital acquisition tax or any other taxes which may arise in the State.

Appeal Commissioners means persons appointed under section 850 of the Taxes Consolidation Act1997 to be Appeal Commissioners for the purposes of the Income Tax Acts;

Appeal Commissioners means the appeal Com- missioners appointed under section 89 of the Income Tax Act.

Appeal Commissioners means the Appeal Commissioners appointed under section 88;

Appeal Commissioners means the Appeal Commissioners appointed under section 103;

Appeal Commissioners means the Appeal commissioners appointed under section 108;

Appeal Commissioners means the Appeal Commissioners appointed under section 88 of the Income Tax Act, Chapter 194;