Mr. Gary Tobin:

All the questions raised by Deputies are very fair. It is all about striking a balance. That is the issue for discussion.

From our perspective one thing that could speed up the process is the removal of the Circuit Court stage. As some of my colleagues have stated, there may be a perception currently that the tax appeals process is a rehearsal, to some extent, because there can be a complete rehearing in the Circuit Court.

One can have a complete Circuit Court re-hearing in camerain the judges' chambers.