Section 389 Determination of claim for terminal loss

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(1) Any claim under section 385 shall be made to and determined by the inspector, but any person aggrieved by any decision of the inspector on any such claim may, on giving notice in writing to the inspector within 21 days after the notification to that person of the decision, appeal to the Appeal Commissioners.

How do I claim terminal loss relief?

(1) Terminal loss relief must be claimed. The inspector must determine whether you are entitled to the relief. If you dispute the inspector's decision, you may, within 21 days of receiving it, appeal in writing to the Appeal Commissioners.

(2) The Appeal Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law shall, with the necessary modifications, apply accordingly.

Can I appeal a Revenue decision regarding a terminal loss?

(2) Yes. The Appeal Commissioners must then hear and determine the matter as if it were an appeal against an income tax assessment. You have a right, where necessary, to have your case re-heard by a Circuit Court Judge. You also have a right to have ...

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