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

Mr. Gerry Smyth:

It is very difficult to talk about a typical case. Sometimes, a hearing takes place but is not concluded on the day. One must then wait a number of months before it is resumed. In cases in which both sides have counsel, there could be almost interminable delays as they seek a date when everybody is ready. Some cases extend to a year.