John Deasy (Waterford, Fine Gael)
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I ask this because for the public looking in, this is the main issue. The public want to know why Revenue cannot go back 20 or 30 years in the course of an investigation. It would be helpful if Ms Feehily spelled out why that is the case. Is it because Revenue cannot get its hands on the original documentation, some of which may date back to the 1970s? Is it because of common law and the ten-year rule under the Taxes Consolidation Act that Revenue is prevented from doing so? It would be useful if Ms Feehily spelled out the various reasons Revenue cannot pursue an investigation after a certain period of time.