Taxes Consolidation Act 1997 section 856

Disqualification of Commissioners in cases of personal interest

Section 856 requires a Commissioner who has a personal interest in a tax case to withdraw from all proceedings relating to that case, and imposes a penalty for failure to do so.

• A Commissioner is chargeable to tax in the same way as any other person but must take no part in proceedings in which they have a personal interest, whether in their own right or as agent for another person.
• The Commissioner may be present during the hearing of an appeal only for the purpose of being examined orally, but must withdraw during the consideration and determination of the case.
• A penalty of €60 applies to a Commissioner who takes part in the determination of a case in which they have an interest, or who fails to withdraw as required.
• An Appeal Commissioner is similarly debarred from taking part in any corporation tax appeal in which they have an interest, whether in their own right or on behalf of another person.