Gerry Horkan (Fianna Fail) | Oireachtas source

I do not believe that anyone has addressed the following point. I presume that many tax appeals are made by corporate entities and businesses and so on. Equally there are individuals and sole traders whose income tax is being appealed. I am sure it must be a very stressful scenario for them as to whether they must pay an amount. How does the issue of interest and penalties play out during this process? Is this all suspended during the appeal process? Does a person pay the tax and then hope to get it back after appeal or is it in limbo? Perhaps Mr. O'Mahony will explain how this process works.