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:

We do sectoral reviews and our compliance activity is informed by our experience. It is mentioned in the Comptroller and Auditor General chapter. We have a group looking at particular issues around goodwill to see if it can apply in other professions. There are restrictions on how professions can structure themselves, such as whether they can incorporate.