Results 6,641-6,660 of 8,015 for speaker:Jonathan O'Brien

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: Is the intention to finish tonight if possible?

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No. 164:In page 16, between lines 30 and 31, to insert the following:“Offence against medical practitioner or healthcare facility 25.(1) It shall be an offence for a person, persons, or group to expose in any way the name of a medical practitioner, practitioners, or healthcare facility that has, is, or will carry out or participate in the termination of a pregnancy...

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No 169:In page 17, line 10, to delete “shall” and substitute “may”.

Written Answers — Department of Finance: Fiscal Data (13 Nov 2018)

Jonathan O'Brien: 188. To ask the Minister for Finance the projected fiscal space, inflation rate and rates of growth in GDP and GNI for the years 2020 to 2024. [47032/18]

Written Answers — Department of Finance: Revenue Commissioners (14 Nov 2018)

Jonathan O'Brien: 140. To ask the Minister for Finance the substantive differences both in terms of capacity, scope, ability, personnel and powers between the large cases division that deals with high wealth individuals and the medium enterprises division that deals with individuals with net assets of between €10 million and €50 million; the legislative provision for the threshold of high wealth...

Written Answers — Department of Health: Medicinal Products Reimbursement (14 Nov 2018)

Jonathan O'Brien: 182. To ask the Minister for Health the medicines that patients with multiple sclerosis have access to through the healthcare system; the difference between medicines that patients here with multiple sclerosis have access to through the healthcare system compared with other European countries; and the average length of time for which persons here with the condition must wait for the delivery...

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 (15 Nov 2018)

Jonathan O'Brien: Mr. Cody will be glad to know I am not going to speak about Brexit. On the last point in respect of the 83 individuals, 15 of them had legitimate claims to a significant level of reliefs, primarily losses. Could we have an example of the types of reliefs that would enable somebody to pay less than the average industrial wage on their income? I am not asking for any specifics on any...

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 (15 Nov 2018)

Jonathan O'Brien: Yes.

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 (15 Nov 2018)

Jonathan O'Brien: So we are talking about a small number of reliefs.

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 (15 Nov 2018)

Jonathan O'Brien: The majority would have been losses.

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 (15 Nov 2018)

Jonathan O'Brien: Could I have an example of a capital allowance? When people think of capital allowances they automatically think of companies not individuals. Could Mr. Cody explain how an individual as opposed to a company could claim a capital allowance?

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 (15 Nov 2018)

Jonathan O'Brien: Retail

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 (15 Nov 2018)

Jonathan O'Brien: It is not just an individual who is self-employed. It might be somebody who is a director of a company - can people like that claim capital allowances?

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 (15 Nov 2018)

Jonathan O'Brien: Personally, yes. The next question is in respect of the type of compliance interventions that are made. There are four of them, starting off with the aspect query and escalating to the profile interview, to the audit and finally to the investigation. Do we have any figures? I do not want to put Mr. Cody on the spot so if he does not have the information to hand he might be able to provide...

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 (15 Nov 2018)

Jonathan O'Brien: Yes.

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 (15 Nov 2018)

Jonathan O'Brien: Is that figure 1,158?

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 (15 Nov 2018)

Jonathan O'Brien: In terms of the investigations, was 15 the figure for this year?

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 (15 Nov 2018)

Jonathan O'Brien: In terms of the investigations, annex 18 D states that an investigation takes place from an examination of the information available that serious tax or duty evasion may have occurred. Mr. Cody said previously that, generally, high wealth individuals would not be involved in tax evasion.

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 (15 Nov 2018)

Jonathan O'Brien: Have there been any criminal convictions for high wealth individuals?

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 (15 Nov 2018)

Jonathan O'Brien: I refer to correspondence 1706, which was given by the Tax Appeals Commission. It is the update on the 17 high value appeals as of 6 November 2018. Mr. Cody gave us some information relating to that. There are two I want to query.