Oireachtas Joint and Select Committees
Thursday, 22 February 2018
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
9:00 am
Mr. Niall Cody:
No, we operate a self-assessment system in which we carry out risk-based interventions. Many of the companies in the research and development area are in an ongoing, continuous process and, therefore, we look at them periodically. If there was a once-off claim, we might have looked at that because we did not know enough about the company.