Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
Principal contractors can be very small. From working in a small practice, I know that some of them can operate on a very small scale and would come under the RCT system, even if only for short periods sometimes.
I believe in probity and ensuring everything is right. A self-correcting period could be helpful. It would give people a little window of opportunity when making returns to say they made a genuine mistake.