Appellant should have been allowed establish other facts related to late income tax assessment appeal

Ciaran Joyce BL

April 13, 2018

Tax law – case stated appeal – appeal of Circuit Court refusal to admit the appellant’s late appeal – whether CAB’s refusal to accept an application made under TCA 1997, s 933(7)(a) for the admission of a late appeal against income tax assessments should be upheld – s 933(7)(a) of the Taxes Consolidation Act 1997 – income tax assessment – ejusdem generis principle – Cross, Statutory Interpretation, OUP, 1995 – it is open to the appellant to establish facts which may not relate to absence or sickness before a final determination about whether to admit the appellant’s late appeal can be made.

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