Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The combined effect of this provision for the taxpayer is that the case of the Appeal Commissioners will now be held in public and the option of going to the Circuit Court beyond that for a rehearing is being removed, such that a person who does not agree with Revenue's interpretation of the tax law relating to his or her specific case must either accept that or enter into an entirely different scenario where contesting that decision is a matter of public record, resulting in much of a person's financial details being published and revealed. That is a fundamental shift in terms of the administration of taxation law in Ireland over many decades.