Julie Burke, Solicitor, (Ireland and UK) has over twenty years post qualification experience primarily advising on contentious tax issues and resolving tax disputes with the Revenue.

Julie Burke is a graduate of University College Cork and a fellow of the Irish Taxation Institute. She is editor of the Irish Tax Review and co-author of Case Law for the Tax Practitioner. She was the sole solicitor on the Irish Government's Revenue Powers Group whose Report on Revenue Powers was published in February 2004.

She was appointed to the Commission on Taxation in February 2008.

JM Burke Solicitors advise exclusively on tax disputes and tax litigation. We do not provide general tax advice on noncontentious issues.

Our role compliments that of existing advisers and provides taxpayers and advisers with legal advice on contentious tax matters on an issue-by-issue basis. We can work with the client s existing adviser or directly with their clients while keeping the adviser fully informed at all times.

Working with Advisers and their clients - how can we help?

Revenue Audit or Investigations

How to deal with a Revenue investigation or audit

• Scope of Revenue powers to audit and investigate
• Revenue requests for information and access to books and documents
• Dealing with Revenue requests during and audit or investigation
• What to do when Revenue arrive at an advisers office or a taxpayers premises
• Documents, books and records subject to legal privilege
• What happens when an audit/investigation becomes a criminal prosecution

Voluntary Disclosures

Protection when making a Voluntary Disclosure

• Ensuring conditions satisfied to avail of Voluntary Disclosure
• Extent of Voluntary Disclosure - categorisation of penalty issues
• Drafting written Voluntary Disclosure submissions
• Ensuring that Voluntary Disclosure information may not be used by Revenue in any subsquent criminal prosecution (if Voluntary Disclosure not accepted)

Tax Settlements

Advising on and negotiating tax settlements with Revenue

• Negotiating the optimum monetary settlements with Revenue
• Minimizing interest and penalties in settlements
• Obtaining Revenue agreement to non prosecution

Criminal Prosecutions

Legal protection in cases of criminal prosecution

• Search Warrants - What to do if the Revenue serve a taxpayer or and adviser with a search warrant
• Scope of criminal offenses relating to tax offences?
• Information that must be disclosed?
• Information and documents protected by professional privilege?
• Cautioned interviews with Revenue - advice on and attendance at such interviews
• Instructing Counsel

Tax Appeals

Advice on handling appeals to Appeal Commissioners from Revenue assessments

• Evaluating the strength of an appeal case
• Advice on appeal strategies
• Drafting all necessary appeal submissions and documents
• Attendance at Appeal Commissioners

Tax Litigation

Integrated tax litigation service for challenges to Revenue in the Courts

• Evaluating the strength of the case against Revenue
• Advice regarding suitable strategies and grounds for challenge
• Preparing written Instructions for Counsel
• Instructing Counsel in conjunction with the taxpayer and or the adviser
• Preparing all necessary documentation for court hearings
• Attendance at all stages of the court process

Deceased Persons & Joint Property Owners Issues

Interaction between tax and other legislation in relation to liability issues for estates of deceased persons, successors and joint property owners

• Sucession Act
• Effect of tax legislation on estates of deceased persons
• Trust Law
• Joint Property - determination of tax liability

Statutory Disclosure by Advisers and their clients

Advice for Taxpayers and Advisers on the requirements to make statutory disclosures under non-tax legislation.