Pearse Doherty (Donegal South West, Sinn Fein)
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I will ask a question which I will also ask the other delegates. Is it not the case that tax law is laid down in legislation and that if one decides not to pay one's tax liability - I am on record as not having paid my local property tax voluntarily which is being deducted from me at source - one is in breach of the law? Therefore, the Revenue Commissioners who are empowered by law to actually make the adjudication have found an individual to be in breach of the law. If the individual decides to appeal Revenue's decision, why should the case not be held in public? Is the fact that High Court cases are heard in public a deterrent in taking an appeal to the High Court? On the other countries that have moved in the direction of providing for transparency in tax matters in the case of appeal - Ms O'Brien mentioned New Zealand - is she aware from studies or research of a drop-off in the number of appeals?