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. Des O'Leary:

One of the features of the new proposals is to have a much greater consistency in terms of time limits and to specify the time limits for dealing with various stages, both at the stage of Appeal Commissioners and at the later stages where the matter goes through the courts.

Reference was made to the setting of limits below which cases should go to the Circuit Court and above which they could go, possibly, to the High Court.

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