Oireachtas Joint and Select Committees

Thursday, 2 December 2021

Public Accounts Committee

2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Revenue Commissioners
Chapter 12 - Controls over the Temporary Wage Subsidy Scheme
Chapter 13 - Revenue's Management of Suspicious Transactions Reports

9:30 am

Mr. Niall Cody:

As I outlined to the Chairman earlier, and I am not being smart here, I am bound by taxpayer confidentiality. I need to correct a comment the Chair made. The judge did not find. He dealt with a judicial review around our entitlement to raise the assessment. That was the subject of the High Court case. It was a judicial review that Revenue won, which Deputy Catherine Murphy referenced. I will mention that when we are judicially reviewed, in general, our record is that our processes and procedures are found to be compliant. The judicial review was about the processes, procedures and our entitlement to raise an assessment. As the judge pointed out in his judgment, he did not give any decision or view on whether the tax liability, as per the assessment, was correct or not.

That was, as the judge said, a matter for the Tax Appeals Commission and, subsequently, for the courts, if that was the case. I have set out the data in our letter as best as I can-----

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