Simon Harris (Wicklow, Fine Gael)
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I do not want to get into specific cases before the Circuit Court. I certainly would not second-guess Revenue's reasons for not appealing further. It is not for me to ask questions at this committee, but I would like to know if any member is of the view that the decisions of all bodies - An Bord Pleanála, the Financial Services Ombudsman, the Information Commissioner, the refugee tribunal, the rent tribunal, the Social Welfare Appeals Office - should now be appealed to the Circuit Court as well. I accept that we are dealing with this one matter here. We have a tradition, in some cases very long standing and in others, due to reforms, less so, where an expert appeal tribunal is put in place in the knowledge that it contains the expertise, independence and legal and tax skills to provide the fair, independent, transparent appeal to which the taxpayer and citizen has a right.