Oireachtas Joint and Select Committees

Tuesday, 27 January 2015

Joint Oireachtas Committee on Finance, Public Expenditure and Reform

Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion

2:00 pm

Photo of Kieran O'DonnellKieran O'Donnell (Limerick City, Fine Gael)
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There are a lot of good features here but I want to clarify one point. Currently under the appeals system, if someone is taking an appeal, do they have to pay the tax up front?