On 1 April 2016, Irish Revenue issued eBrief 35/16, announcing that a new Tax and Duty Appeals Manual has been published. The new manual covers the new appeals process introduced under the Finance (Tax Appeals) Act 2015, which was enacted 25 December 2015 and commenced 21 March 2016. The Act provided for the establishment of a new Tax Appeals Commission (TAC) to handle taxpayer appeals of Revenue decisions. From 21 March 2016, all appeals (with the exception of customs duty appeals and 'first-stage' VRT appeals) will have to be made directly to the TAC and not through Revenue in the...