Oireachtas Joint and Select Committees
Thursday, 30 May 2019
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance (Tax Appeals) (Amendment) Bill 2019: Discussion
Mr. Mark O'Mahony:
I am sorry if I misunderstood the question. In terms of considering the merits of an appeal or ways to progress a case from a legal perspective, some members of the appeals support team will identify whether there is an issue. If they feel that there is, then the case goes to one of the three case managers. The case managers will either answer the question themselves or, if they feel that the issue needs to be escalated, they will bring it to one of the appeals commissioners.
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