Challenging Tax Settlement

[Consultant]

Does anyone know what the limitation period is for challenging a tax settlement that was agreed with the revenue? It arises out of a situation where the deceased had a bogus non-resident account. After death the revenue hounded the family to settle the deceased's tax affairs. The tax, interest and penalties were settled and paid by the family. It turns out that in the UK they have started to pay back these penalties as it is a criminal sanction and as the deceased cannot appear at the hearing it falls foul of art 6 of the European convention on human rights. .

Under the Finance act 2008 revenue will stop charging the penalties. But this person was prior to the act and revenue have said that it was a binding settlement that isnt affected by the legislation.

As in similar circumstances in the UK money is being refunded by HM Revenue and the Irish Government has discontinued the practice the family feel that they should get the penalties paid back.

The settlement was agreed in 2007. What is the time limit to try and set this aside?
Under the ECHR act 2003 the time limit is 1 year (which can be extended in exceptional circumstances), but what is the period under the tax provisions?

Cheers

 

[Mini3277]

Generally speaking once the Revenue Commissioners have raised an assessment you have 30 days to appeal the assessment. You can only apply an assessment on a legal point not on the manner in which the assessment was reached.

I don't quite understand what you mean by "Revenue will stop charging the penalties". In the case of a bogus non-resident account you should expect to be charged some level of penalties. There is legislation in place whereby interest and penalties will not be charged in a death case.

Why did you settle the case? Would probate not be released until the case was settled?