Case stated
08/08/1996
Query
Whether tax is to be repaid pending where a Case Stated has been requested. Whether assessment should be amended in accordance with the Appeal Commissioners determination where a case stated has been requested
Decision
The reference in section 941(9) to 'tax shall be paid in accordance with the determination of the Appeal Commissioners' does not entitle the taxpayer demanding a case stated to repayment. Repayment arises only in accordance iwth subsection 9 itself. Section 30(3) FA 1976 (now repealed and section 942(6)(b) do not apply where a case stated has been demanded. There is no obligation under section 934 Taxes Consolidation Act, 1997 on the Inspector to amend the assessment where there is an appeal from the Appeal Commissioners decision, since to amend the assessment in accordance with this section would give it the same force and effect as if it were ‘an assessment in respect of which no appeal had been given’. If it were such an assessment, section 942(6) and 941(9) would be redundant.
Income Tax
Section 941, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT962006