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• Redress for Taxpayers (Special Report)

Redress for Taxpayers (Special Report)

Special Report by the Ombudsman

Redress for Taxpayers

An investigation by the Ombudsman of complaints about the Revenue Commissioners' refusal:

• to make full refunds of income tax to two widows and

• to compensate taxpayers when refunds are wrongly delayed

Introduction

Chapter 1 - Context - The Ombudsman's Role

Chapter 2 - Time limits on retrospective refunds of tax

Chapter 3 - Compensation for loss in value of delayed refunds of tax

Chapter 4 - The Revenue Commissioners' refusal to make full retrospective payment of income tax to two widows

Chapter 5 - The Revenue Commissioners' refusal to compensate the two widows and six other taxpayers for loss in value of tax refunds

Chapter 6 - Findings and Recommendations

Appendices

  Redress for Taxpayers (Special Report) - downloadable files (pdf, 213 kb)
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