Findings at a glance
- Traceability of the calculation
- Requirements for counter-evidence
- Burden of proof and its reversal
2× exceeded · 1× met
Traceability of the calculationexceeded
The inspector makes the assessment “to the best of his or her information and judgment”. No duty to disclose the method is provided for.
CitationTaxes Consolidation Act 1997, s. 922(2)
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Requirements for counter-evidenceexceeded
An appeal lies against the assessment; the taxpayer must show that it is excessive.
CitationTaxes Consolidation Act 1997, s. 933
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Burden of proof and its reversalmet
An assessment made to the best of information and judgment stands unless the taxpayer shows otherwise.
CitationTaxes Consolidation Act 1997, s. 922 und s. 933
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.