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

Photo of Marc MacSharryMarc MacSharry (Sligo-Leitrim, Fianna Fail)
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I thank the witnesses for attending and thank Mr. Cody for his presentation. In true Revenue style, Mr. Cody answered in his own brief words several of the obvious questions which arise and I may well be briefer than the 20 minutes.

How did Revenue become aware of the existence of a tax planning strategy specific to consultants? Was it a tip off or does Revenue have a network of intelligence in place that informs it of this type of information?