Mr. Gerry Smyth:

In response to the question of setting time limits, and by way of example, there are time limits in the Circuit Court for a judge to state a case and these are set out in the rules for the Circuit Court.

I am told they are more honoured in the breach than the observance. Without wishing to dismiss Senator Hayden's suggestion, which is interesting, I think time limits can be very difficult to enforce unless there is some kind of real sanction.

On the question of it being Revenue's job to inform people about tax law, we do have that responsibility and we take it very seriously. We publish all our manuals indicating our practices and our interpretation of the law. The difficulty concerning the Appeal Commissioners is that they do not publish written decisions. It is impossible for Revenue to take on that role when we do not have a written decision from the person who is actually making it. That is part of what the heads of Bill are trying to do.