David Cullinane (Waterford, Sinn Fein) | Oireachtas source

It is fair to point out that every individual has a right to appeal their tax liabilities, including high net worth individuals, and I have no difficulty with that. Having said that, there are still 17 cases under appeal to the value of €711 million. I hear what the Chair is saying about getting a bimonthly update on whether the cases have been settled because it is essentially a dispute on the amount but I want to get under the bonnet of this to see what is the substance of it and what is the nature of these disputes. One side is obviously saying it does not believe it is liable for the amount of tax in question and Revenue is saying it is but it is a question of what type of issues lead to this scenario. The reality is, especially when this amount of money is at stake, that these are individuals who have the ability to employ tax specialists and other people who can get the type of write-downs that most individuals could not get. While it might all be legal and carried out in terms of tax avoidance there could still be consequences for the taxpayer in it and if there are loopholes there that we need to be aware of, that would also be important. I appreciate the point on staffing because it is important for the commission to do its work but I am more concerned about the number of individuals in question and the amount of money under dispute and whether this is an example of very wealthy individuals simply looking for every possibility to avoid paying their taxes. I am not saying that is the case but I am concerned about that.