Ms Cora O'Brien:

I would go further. For anyone embarking down the appeals road, it is not a frivolous action to take. It comes with a high cost and a lot of time and effort. It is something taxpayers take very seriously. Just because a large amount of tax is at stake does not mean that a person is more likely to be involved in bad behaviour or messing around. The person could simply be a large taxpayer. This in itself means nothing.

I have not seen the evidence to which the Deputy referred. I would like to see evidence of people deliberately delaying the process. It is not in anyone's interests if it is happening and I do not think it is. However, the structures envisioned, with strict time limits on cases stated and determinations, will go a long way towards dealing with it if it is happening. Perhaps the Deputy thinks this is the reason or a motivation for people to bring appeals. This argument could be levelled, perhaps, at 1% of them or at someone with a particular axe to grind. The vast majority of people want to get through the system as fast as they can and they are frustrated because they cannot do so.