Oireachtas Joint and Select Committees

Thursday, 15 November 2018

Public Accounts Committee

2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses

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9:00 am

Mr. Niall Cody:

In the calculation of the figure, there will be a final figure but we cannot say at the end of it that a certain part of the figure carried forward is a capital allowance unless the only reason a company had a loss was because it had capital allowances.

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