Taxes Consolidation Act 1997 section 1012

Modification of provisions as to appeals

Section 1012 applies the standard tax appeal procedures to determinations made by an inspector in respect of partnership profits, losses, joint allowances and joint charges.

• The inspector must notify the precedent partner in writing of any determination of overall partnership profits or joint allowances, and any aggrieved partner may appeal to the Appeal Commissioners within 30 days.
• Once a determination has become final and conclusive, it is binding on all partners and cannot be challenged on a subsequent appeal against an individual partner's assessment or a loss relief claim.
• Where an appeal raises a question about the time-apportionment of profits or allowances that could affect two or more partners, all affected partners must be notified of the hearing and are entitled to appear or make written representations.
• Appeals are heard and determined by the Appeal Commissioners in the same manner as appeals against income tax assessments, with further recourse to the Circuit Court and the High Court on a point of law.