Taxes Consolidation Act 1997 section 1078B

Presumptions

Section 1078B sets out the legal presumptions that apply in civil or criminal proceedings under the Tax Acts regarding the authorship, sending, and ownership of documents and records.

• Documents are presumed to have been created by the person they purport to come from, and any statements in them are presumed to have been made by that person unless expressly attributed to someone else.
• Where a document purports to have been sent to another person, it is presumed to have been received by that person and any statements in it are presumed to have come to their notice.
• Records removed by an authorised Revenue officer during an audit are presumed to belong to, and relate to the trade or activity of, the person identified by that officer.
• A certificate signed by a Revenue officer stating that a return was delivered to Revenue is admissible as evidence of that delivery without further proof.