Taxes Consolidation Act 1997 section 824

Appeals

Section 824 provides a right of appeal to the Appeal Commissioners where a person is aggrieved by a Revenue decision on a question of residence, ordinary residence or domicile.

• A person who is dissatisfied with a decision of an authorised officer on any question arising under the residence provisions of Part 34 may appeal that decision to the Appeal Commissioners.
• The appeal must be made in accordance with section 949I of the TCA 1997 within two months after the date of the notice of the decision.
• The Appeal Commissioners hear and determine the appeal in the manner provided for in Part 40A of the TCA 1997.
• Further rights of appeal exist, including a rehearing before the Circuit Court and a case stated to the High Court on a point of law.