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

It is interesting that Ms O'Brien referred to delaying tactics by a possible 1% of those involved in this process. I am not involved and have no experience in this area, but Revenue is saying there is evidence of this problem and it is the taxpayer who loses out. Revenue has provided the numbers. A determination issued and it was found that in some 600 cases, five years have elapsed since the appeal was lodged. In 30 appeals, ten years have elapsed. The Revenue is suggesting that the assets are gone in some of these cases. It is not suggesting that this is the case in all of them, or anywhere near that, but it is saying that there is evidence of some taxpayers using the appeals system as a way of delaying payment so as to buy time to dissipate assets. The result is that if the Revenue wins the appeal, the Exchequer and the compliant majority of taxpayers still lose out because there are no funds to pay the tax. If the system is so messed up that 600 cases are still going on after five years, with the suggestion that there will be no assets at the end of it, I can understand why people might consider taking this course of action despite the impropriety of it.