Onus of proof in tax cases

Irish Tax Review │ June 2017

Ronan Daly Jermyn tax solicitor Mark Ludlow co-authored this column that discusses the onus of proof in tax cases.

The article details the historical position of the burden of proof falling squarely on the taxpayer and the environment for a change as the new Tax Appeals Commission rules may lead to a rebalancing of that burden.

Read the full article here that first appeared in Irish Tax Review, Vol. 30 No. 2 (2017) © Irish Tax Institute.