Oireachtas Joint and Select Committees

Wednesday, 25 February 2015

Joint Oireachtas Committee on Finance, Public Expenditure and Reform

Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed)

2:30 pm

Mr. John O'Callaghan:

That is true. At the moment there is no time limit and I think there probably should be. I agree with the Deputy. It is desirable that there would be a time limit. However, people tend to miss time limits and then the courts generally are reluctant to rule people out on procedural matters. When one's job is to decide on an issue in dispute between two parties, I find it difficult to decide whether I should throw them out if the time limit has been missed. If they have an argument, one is inclined to want to let them make their argument, even if they slipped up on a procedural point.

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