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. Gary Tobin:
My understanding, and I am open to my Revenue colleagues correcting me, is that the grounds for an appeal to the High Court on a point of law in tax appeals cases, which I accept involves a significant cost, tend to be quite broad. It does not just apply to a very narrow and explicit point of law.