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
9:00 am
Mr. Niall Cody:
A compliance intervention on research and development will generally be in respect of a separate company. There may be reasons for having a number of interventions regarding the same company. Some companies have streams of research and development. We might be looking at one aspect in a particular stream, while in another year we might be looking at another research and development claim.