Finance Act, 1972

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Appeals in certain cases to Appeal Commissioners against valuation of property for estate duty.

33.—(1) In this section—

“account” includes an affidavit;

“assessable property” means any stocks, shares or other securities which are not dealt in on a stock exchange and includes the benefit accruing by the cesser of an interest under section 20 (4) of the Finance Act, 1965 ;

“accountable person” has the meaning assigned to it by subsection (2) of this section;

“Appeal Commissioners” means the persons appointed in accordance with section 156 of the Income Tax Act, 1967 , to be Appeal Commissioners for the purposes of the Income Tax Acts;

“appellant” means a person who appeals to the Appeal Commissioners under subsection (3) of this section.

(2) A person who is accountable for the payment of estate duty in respect of assessable property and who has delivered to the Revenue Commissioners an account for the assessment of the duty (in this section referred to as an accountable person) may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against a decision of the Revenue Commissioners as to the principal value of the assessable property and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.

(3) Notice in such form as may be prescribed by the Revenue Commissioners of a decision of the Revenue Commissioners as to the principal value of assessable property shall be served by the Revenue Commissioners upon the accountable person concerned and, if the accountable person intends to appeal against the decision, he shall give notice in writing of his intention to the Revenue Commissioners within 21 days after the date of the notice aforesaid.

(4) (a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to—

(i) the appointment of times and places for the hearing of appeals;

(ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;

(iii) the determination of an appeal by agreement between the appellant and an inspector of taxes or other officer appointed by the Revenue Commissioners in that behalf;

(iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;

(v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

(vi) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;

(vii) the extension of the time for giving notice of appeal, and the readmission of appeals by the Appeal Commissioners;

(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;

(ix) the procedures for appeal,

shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.

(b) The Revenue Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within ten days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.

(c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by the judge of the Circuit Court in whose circuit the appellant or one of the appellants resides or (in the case of a body corporate) has its principal place of business:

Provided that—

(i) in any case where no appellant is resident in, or (in the case of a body corporate) has a place of business in, the State, or

(ii) in any case in which there is a doubt or dispute as to the circuit,

the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.

(5) The right of an appellant to require the Appeal Commissioners to state a case for the opinion of the High Court or to have an appeal reheard by a judge of the Circuit Court may be exercised only on payment of the estate duty on the account delivered by him to the Revenue Commissioners and such duty shall be calculated on the principal value which is not in dispute of the property included in the account and on the value as determined by the Appeal Commissioners of the assessable property:

Provided that—

(a) if too much duty has been paid, the excess shall be repaid with interest at the rate of nine per cent. per annum for such period as appears to the Court just, or

(b) if too little duty has been paid, the additional duty shall be payable and be treated as duty in arrear.

(6) (a) Where a notice or other document which is required or authorised to be served by this section falls to be served on a body corporate, such notice shall be served on the secretary or other officer of the body corporate who has delivered to the Revenue Commissioners the account relating to the assessable property referred to in the notice.

(b) Any notice or other document which is required or authorised by this section to be served by the Revenue Commissioners or by an appellant may be served by post, and—

(i) in the case of a notice or other document addressed to the Revenue Commissioners, shall be sent to The Secretaries, Revenue Commissioners, Estate Duty Branch, Dublin, 2, and

(ii) in the case of a notice or other document addressed to the appellant, shall be sent to the address of the appellant shown on the account delivered by him to the Revenue Commissioners.

(c) Any notice or other document which is required or authorised to be served by the Revenue Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.

(7) (a) Any act or thing authorised or required to be done by the Revenue Commissioners under this section may be done by an officer of the Revenue Commissioners authorised by them for the purpose and any notice required by this section to be given by the Revenue Commissioners may be signed and given by an officer of the Revenue Commissioners authorised by them for the purpose and any act done or notice signed and given by such authorised officer shall be as valid and effectual as if done or signed and given by the Revenue Commissioners.

(b) Prima facie evidence of any notice given under this section by the Revenue Commissioners or by an officer of the Revenue Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.

(8) Every person accountable for the payment of any estate duty in connection with a particular death and every person from whom a rateable part of any such estate duty may be recovered in connection with that death shall be bound by the value of the property as determined under this section in connection with that death.

(9) Where the Revenue Commissioners make an assessment of estate duty under the provisions of section 30 or 31 of the Finance Act, 1935 , and any assessable property is included in the property in respect of which the assessment is made, the person from whom it is sought to recover the duty so assessed shall have the same right of appeal under this section in relation to the assessable property as he would have if the assessment had been made on an account delivered by him unless the principal value of such property has already been determined in an appeal under this section in relation to the relevant death.

(10) An appeal shall not lie under section 10 of the Finance Act, 1894 , where the question in dispute is a question of the principal value of any assessable property.

(11) This section shall have effect in relation to any death occurring on or after the date of the passing of this Act.