Oireachtas Joint and Select Committees
Thursday, 15 November 2018
Public Accounts Committee
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses
9:00 am
Seán Fleming (Laois, Fianna Fail) | Oireachtas source
We understand the Revenue does not have the legal basis to do it now but maybe there should be a legal basis. I am sorry for butting in but I envisage that down the road, the Oireachtas could take a different view on a sunset clause on trading losses brought forward versus capital investment. They might take a different view of a different sunset clause period if they were minded to do that but they could not do it without the information.
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