Results 15,661-15,680 of 26,685 for speaker:David Cullinane
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: Was he aware of them?
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: The HEA should be do its own work and make its own decisions. It can have the recommendations from Deloitte and it will have a report from Dr. Thorn. The authority should set out what it believes should happen and not simply say that it will accept the recommendations made by Deloitte, which is a body that was employed and paid specifically by the institute. That is my personal view of...
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: We have a report from Deloitte that includes recommendations. I have no difficulty with Deloitte conducting an examination that identifies problems. In my view, it is up to the HEA to make recommendations and not Deloitte. Obviously it is up to the governing body of any university to employ independent organisations to carry out an analysis and make recommendations and they will be guided...
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: Please highlight the fact that we are not finished with the matter because we have not done our work and the Office of the Comptroller and Auditor General has not completed its special report.
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: Agreed.
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: This is the correspondence we received from Mr. O'Sullivan. I have met some of the workers and unions involved on this outside of my work on this committee. I am sure other members have as well. This is something the unions raised with me. The Pensions Authority was informed on 4 September 2009 that the scheme was no longer in compliance with the statutory funding standard as set out in...
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: To both CIÉ and the Pensions Authority.
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: I am certainly not looking to intervene in a decision made by the Pensions Authority but I am asking whether it has the authority to intervene in this case. Has it overstepped its mark? It may not have. There is a statutory instrument here which is clear. It seems from the correspondence the extra time was allowed. Perhaps it does have that authority. I think would should certainly try...
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: Does it include housing?
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: Will the Chairman circulate a note on that?
- Public Accounts Committee: Business of Committee (22 Feb 2018)
David Cullinane: There are a range of issues on which we are waiting for reports. We are waiting for a report from the Comptroller and Auditor General's office on the University of Limerick. We have accepted that until we get that report, we cannot advance it. We need to get that report first and then we can deal with it. There is the report on the consistency of intellectual property policy across all...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: I thank Dr. Keegan for his document. I was not here for the private session last week due to a hospital appointment but I read the document. There are three areas I wish to discuss with Dr. Keegan. He talked about capital investment as one of the allowances that can be used to reduce a company's corporation tax. We know that, in 2014 and 2015, there was a spotlight on intangible assets...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: Could Dr. Keegan explain what happened? I understand the concept of it. There was an 80% cap, which was changed in 2014. What was the nature of that change? There was another change in 2017 or this year but it was not made retrospective. Could Dr. Keegan explain the position in terms of percentages and figures and what is or is not allowed?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: Was it removed in its entirety?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: Does Dr. Keegan have any idea how much that cost?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: Notwithstanding how it works and leaving aside accountancy jargon, I would imagine that when the change happened and the 80% cap disappeared for a time, there was a cost to the taxpayer. I would imagine that it did cost the taxpayer money and we took in less because this was an allowance that was greater than what existed in the past so surely it is possible to calculate what the cost was....
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: Dr. Keegan does not have an idea of what that is, however. Has it ever been calculated? Has the figure ever been published?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: It is stated on page 47 of Dr. Keegan's document that section 851A of the Taxes Consolidation Act ensures that Revenue must treat the affairs of individual taxpayers in strict confidence except in a number of specific circumstances, which is correct. Why is that the case? Why would we treat them in strict confidence? What are the specific circumstances relating to exemptions?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: Do a taxpayer's affairs not constitute a legal agreement? A taxpayer has a legal obligation to pay tax.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) David Cullinane: It is not a gentleman's agreement.