Oireachtas Joint and Select Committees
Thursday, 8 July 2021
Public Accounts Committee
2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals
9:30 am
Catherine Murphy (Kildare North, Social Democrats)
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When an appeal is made to the commission, a stop is put on penalties and so on. If somebody decided just to negotiate rather than seek an appeal, would the same apply? Is there a disincentive against getting into mediation at an early stage or is there an advantage in putting a stop on the penalties?