Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Mr. Niall Cody:
The penalties are imposed by the courts and depending on the level involved, the case will either go to the Circuit Court or the High Court.
The appeal system has regard to issues around tax liability. The nature of the tax liability is subject to appeal to the Appeal Commissioners. I mentioned earlier in the context of medical consultants that we have 84 open appeals on aspects of the settlements that we are looking at.
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