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

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein)
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That is interesting and Ms O'Brien makes a strong case. In a dispute between an individual and Revenue does the individual have no ability to engage with Revenue as it comes up with that determination? Is it not the case that the individual is engaging with it and that, therefore, there is a confidential process in which that engagement with Revenue happens, directly or indirectly, through the person’s accountant? Only after a determination has been made and the confidential process exhausted does it go to a public process.