Mr. John O'Callaghan:

The Vice Chairman is elaborating along the lines about which we were concerned. Independence is important. Some of the cases in which we are involved could have an impact on the State, running to perhaps €50 million or €100 million. If the person is up for review in two years and the Minister for Finance is the same person, there could be some pressure to find for the State. I just think those things are best avoided rather than being speculated about. These terms need to be very carefully considered. Ireland is a small place; the UK is much bigger. I would be worried about limited-term appointments both from the point of view of objectivity and simply because people know one another.

A former Appeals Commissioner who goes back to working with one of the big firms is very likely to have made decisions in the previous year or two on clients of that firm. We see the same firms of solicitors and tax advisers all the time. One has to be a bit careful about matters. Even on the issue of whether an Appeals Commissioner should hear a case, I ask myself two questions. First, would I have any compunction in finding against this taxpayer? Second, would I take any pleasure in finding against this taxpayer? If the answer to both of them is "No", then generally I will hear it. However, there might be cases where I could not hear it. For instance, it might involve a relative or someone who had been a client of mine. Even if I was completely comfortable objectively, it would not look right. It is very hard to lay down the rules, but ultimately one must rely on oneself and whether one feels comfortable. There are many reasons one might excuse oneself from a case.