Oireachtas Joint and Select Committees
Tuesday, 27 January 2015
Joint Oireachtas Committee on Finance, Public Expenditure and Reform
Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion
2:00 pm
Mr. Gerry Smyth:
It is very difficult to talk about a typical case. Sometimes, a hearing takes place but is not concluded on the day. One must then wait a number of months before it is resumed. In cases in which both sides have counsel, there could be almost interminable delays as they seek a date when everybody is ready. Some cases extend to a year.
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