Expression of doubt
06/06/1995
Query
Whether repayment should be made pending examination of an expression of doubt under section 955(4)
Decision
While Revenue would have good reason to withhold repayment where the taxpayer has not given sufficient information to quantify the effect of an expression of doubt, in general, Revenue should either amend the assessment to reflect Revenue's view on the disputed item or make the repayment in accordance with the assessment made in line with the return.
Income Tax
Section 955, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT952000