Brian Stanley (Laois-Offaly, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

I have read what the judge said and the direct quotation Mr. Cody included in the correspondence. I thank him for that. It was helpful and I understand it. The Revenue Commissioners were found to be correct in that case. I am trying to figure out, as a member of the committee, and I am sure many members of the public are also trying to figure out, whether it was treated as a capital exchange that attracted tax at 33% or as a normal, day-to-day transaction that attracted 12.5% in corporation tax on profits. Which was it?