Oireachtas Joint and Select Committees

Thursday, 28 June 2018

Public Accounts Committee

2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission

9:00 am

Mr. Mark O'Mahony:

Yes, and I will come to that point in a moment. As regards delays in determinations, we had no support until the beginning of this year for preparing determinations. When we prepare a determination we have to sit down with a file which can run to ten bankers' boxes. We have a blank computer screen in front of us, on which we start typing. It is not satisfactory and is not an efficient use of our time. However, we have appointed case managers and we are trying to get them to start shouldering some of the more routine stuff, such as preparing summaries of the facts, printing out the relevant legislation and doing research on the case law, which we have been doing ourselves to date. It is not a clever way of doing our work. A judge does not go away to look for an Irish report but has an assistant to do it, speeding up the process.