Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I wonder how big an issue this is. I am unsure whether the witnesses are aware of this but I mentioned a case earlier that already had been mentioned on the record here in which an Appeal Commissioner overturned a decision of Revenue and which involved two former Taoisigh through the appointment and the person involved.

Questions were raised on that case but we are not here to adjudicate on it. The fact is that the case was held in private. We will never know. Is this not about creating transparency, accountability and more faith in a system that was previously closed and heard by commissioners who were appointed by the politicians of the day? I do not see the extent of the issue.

Let us get to the core of the question. We heard earlier that in 2013, there were 14 appeals to the Circuit Court. I am sure that the Revenue Commissioners made many decisions and in my view that number of appeals does not seem very large. We are told that of the 14 cases that were appealed, the original decision was upheld in nine cases, three cases were settled and in one case, it went in favour of the individual. In the nine cases that were upheld, there may have been an option to appeal further, however if there was such an appeal it would be heard in open court. Do the witnesses know the number of cases that were appealed to the High Court in the past number of years? Is the fact that a case in the High Court is heard in open court a deterrent to individuals exerting his or her right of appeal?