Oireachtas Joint and Select Committees

Thursday, 8 July 2021

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals

9:30 am

Ms Marie-Claire Maney:

The case management conferences tend to be used in the larger cases and the smaller cases do not really need them. They are used to set directions and get parties ready for hearing. We find that once we engage with parties, settlements come from that listing or we get everybody prepared for the full hearing. That is all time and time is money and public money at that.

The case management conferences are done remotely now, which we find very efficient. They are an excellent vehicle. They are not officially an alternative dispute resolution mechanism. We have found that by calling the parties together, it can assist settlements but we cannot be party to that. The Deputy's point is very well made.

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