Results 4,881-4,900 of 26,021 for speaker:Kieran O'Donnell

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Kieran O'Donnell: How were those dates arrived at? There was a practical aspect to those dates.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Kieran O'Donnell: No other European country has changed its filing dates. From the point of view of cash flow for the SME sector, which is under pressure, there is an element of certainty with the current date. It fits into the business cycle for many of them. Mr. Irwin made reference to a typical accountancy office with a mixture of client companies such as solicitors, sole traders and those making...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Kieran O'Donnell: Does that apply to the Companies Registration Office and corporation tax?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Kieran O'Donnell: Typically, it is nine months after year-end. How many limited companies have a December year-end?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Kieran O'Donnell: How many sole traders have year-end at December?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Kieran O'Donnell: The vast majority. The view of the witnesses is that it is impractical from the point of view of companies' cash flow and the logistics of dealing with it. The last time the filing date was changed, the ten-month timeframe was maintained. What is a general perspective on how the system functions with Revenue?

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: We have an internal audit report from the HSE before us. We held meetings on public sector allowances which the various body attended. This is very much in that vein. We should follow a similar procedure in terms of what we do. We have a defined report, which could form the basis for further work by this committee. The meetings we held on public sector allowances, where we brought in the...

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: We should have had advance sight of that. It was not sufficient for the director general of the HSE to state he had provided a report at the start of the meeting. We should have had advance notice of this report.

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: I have a question for the Comptroller and Auditor General. In terms of various chapters his office has completed on the banking and credit union systems, is there a specific area that would have been covered by previous reports that relates to the work of the Governor of the Central Bank?

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: Was there not a chapter on bank stabilisation at some point?

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: Would it not be reasonable to say that the office is doing a follow-up report on bank stabilisation? Our role as a committee is to ensure value for money for taxpayers in the context of public spending. Would it be possible to propose an extension of previous work done on bank stabilisation, involving the credit union movement and to suggest that the office of the Comptroller and Auditor...

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: In the context of the continuing reports to be done by the Comptroller and Auditor General on bank stabilisation and the fact that we have forthcoming report of our own regarding costs to taxpayers of the problems with the banks and credit unions, there might be follow-up correspondence with the Governor of the Central Bank to explain the context in which we are inviting him to appear before...

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: Can the Comptroller and Auditor General explain that again, please?

Public Accounts Committee: Business of Committee (21 Nov 2013)

Kieran O'Donnell: If the Comptroller and Auditor General had received the information, rather than its having been sent to the Chair, what would he have done with it?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Kieran O'Donnell: Section 4 provides for the abolition of top slicing relief for such payments made on or after 1 January 2014. Lump sums paid as part of an approved occupational pension scheme are unaffected. What type of pension schemes are affected by this section?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Kieran O'Donnell: Does it apply purely to private sector schemes? Would it have other implications?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Kieran O'Donnell: Am I correct in stating the figure of €5,000 referred to in amendment No. 12 is VAT inclusive?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Kieran O'Donnell: Does it still apply that the upper limit is €30,000, plus VAT, namely, €34,050?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Kieran O'Donnell: These are practical questions. The measure is very good, but, if the limit is €34,000, could someone decide to carry out work in three parts in the years 2013, 2014 and 2015, with each part worth €12,000, and qualify to claim the tax relief in each year? People could claim the tax credit based on the limit of €34,050 but some may not be able to afford to spend the full...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Kieran O'Donnell: I am really thinking of the group who cannot afford that figure, namely, those under financial pressure, including young married couples. It is a question of their finding a mechanism to claim the tax credit, although they may be unable to afford all of the work in a given year. The Minister has answered my question in that the option is available for them if they want to carry out work...