Revenue Disputes: Audits, Investigations and Enforcement (originally titled: Revenue Investigations and Enforcement), Second Edition examines in detail the enforcement of Irish Revenue law from both a civil and criminal law perspective. It analyses the role and responsibility of the Revenue Commissioners in that process and examines the enforcement options available to Revenue in seeking to recover taxes and custom duties. The book addresses the revenue audit and investigation process from a practical perspective and the procedures for making a qualifying disclosure to Revenue. It also addresses the various avenues of appeal and redress open to the taxpayer from receipt of a standard Revenue enquiry letter to appearing in court.
Revenue Investigations and Enforcement is a highly practical guidance tool for practitioners when dealing with Revenue audits, investigations and enforcement. Since the last edition, there has been a marked increase both in the extent and use of Revenue powers. There are now sentencing guidelines which recommend the imposition of custodial sentences in the context of Revenue prosecutions.
It is up to date to the latest Finance Act and includes any changes made to the 2010 Code of Practice for Revenue Auditors.
1: Introduction; 2: Audits and Investigations; 3: Revenue Information Gathering and Investigation Powers; 4: Civil Appeals; 5: Enforcement of Revenue Debts; 6: Offences and Penalties; 7: Criminal Prosecutions; 8: Advisors;
Relevant Statements of Practice, Codes of Practice and e-Briefs published by the Revenue Commissioners.
Julie Burke is a Tax Partner with Ronan Daly Jermyn. She was previously managing partner with JM Burke Tax Solicitors which merged with Ronan Daly Jermyn in 2016. Julie specialises in all areas of tax disputes, tax litigation and Revenue powers and has extensive specialist knowledge and experience of Revenue law and the investigations process. She has been editor of the Irish Tax Review for over fifteen years. Julie is a member of the Irish Government's Tax Administration Liaison Audit Committee, sole solicitor member of Government's 2003 Revenue Powers Group and member of the 2008 Commission on Taxation. Julie also has experience in cross border Revenue proceedings (both civil and criminal) and has lectured extensively on the issue of Revenue's powers. Clare McGuinness is a Tax Partner with Ronan Daly Jermyn. She is a chartered tax advisor, associate of the Irish Tax Institute and a member of the Society of Trust and Estate Practitioners. Clare specialises in Revenue audits and investigations and tax litigation including Tax Appeal Commission hearings, District, Circuit and High Court tax cases.