Michael McGrath (Cork South Central, Fianna Fail)
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I accept that there is a need to make the system more efficient and I have no doubt that some people are using the truncated nature of the system to delay the end point in respect of their own cases. That needs to be dealt with. I am sure my earlier remarks will not be misinterpreted. If somebody is guilty of wrongdoing, I have no difficulty with them being named, as happens under the current system. There is certainly a need for transparency in terms of the interpretation of tax law and how it is administered, but what I do not grasp - I accept that this is only heads of Bill stage - is what is being added to that by identifying the person who legitimately takes a case to the Appeal Commissioners, who holds a genuine view and whose professional advisers also hold a genuine view, that Revenue's interpretation of the law may be flawed in some way. They are entitled to take that case and retain the principle of anonymity. Without that, the cost of an appeal is severely increased - not the financial costs, but the cost of that veil of secrecy being removed. That is a fundamental shift in taxation practice in Ireland and we should think long and hard about it. That is just a view, and I accept that it is early days. It is a debate we will have.