Results 661-680 of 3,444 for speaker:Shane Cassells

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Shane Cassells: It is very enlightening that the witness names, not only Mr. Culhane as somebody who is trying to thwart him, but the deputy commissioner as well. Where does that leave us with regard to the actual line of questioning for the return visit of the Commissioner? The questioning of what people knew?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Shane Cassells: What would be helpful would be that as Mr. Kelly's work progresses, he and Mr. Barrett provide this committee with an extensive report, not only of where things have gone wrong, which is what Mr. Kelly is examining, but also an appendix of who has tried to thwart him in preventing that information coming to light.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: I welcome Mr. Cody and all the other witnesses. There is a more sedate atmosphere at the committee this morning than was the case yesterday. It is great to see the four witnesses getting on well this morning, passing notes to each other and smiling.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: Deputy Connolly asked the witness about that issue. There was a five-year period of exponential growth. In 2009, 900 companies claimed the R&D credit. That cost the Exchequer €216 million. In 2010, 1,172 companies claimed the credit. The number of companies claiming the credit grew steadily through to 2013, when 1,576 companies did so at a cost of €421 million. In...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: The witness is saying there are 1,534 companies claiming in which year?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: The relevant graph in the 2017 Revenue report indicates a figure of 1,276 companies for that year.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: That report was published in April 2017.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: I do. The significant drop in claimants at that point threw me. Notwithstanding that the figures for 2015 have not been finalised, in April 2017 there were 1,276 claims at a cost of €639 million, which is €200 million more than two years previous to that in spite of there being significantly fewer claims in 2015.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: I would appreciate that. The witness said the Revenue was being slated by certain people in the industry for being too heavy-handed in terms of audits that were being carried out. There are two ways it can approach the issue, being a full Revenue audit or the lesser intervention of issuing an aspect query letter. In the context of people saying Revenue is too heavy-handed, what is the...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: There are two areas there that the witness-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: There are 23 of those questions.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: Is Mr. Cody happy with the issue raised by the Comptroller and Auditor General regarding Revenue's engagement of experts?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: May I ask Mr. Cody about the analysis of companies claiming the start-up tax credit? According to the review, the research and development tax credit is vital to our country, but is it clear that the credit is doing enough for smaller and younger companies, which is where we need to see research and development innovation, or are older and larger companies benefitting from it? Does Mr. Cody...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: I know that and I appreciate Revenue's remit. Revenue is obviously an expert and I am trying to gain from that expertise. In its analysis, are the older and bigger companies benefitting from the credit as opposed to smaller and younger companies, which is where it is needed?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: In the same way as corporation tax receipts are distinguished between indigenous companies and FDI, can Revenue identify the companies claiming the research and development tax credit?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: Is Mr. Cody happy with the manner in which the scheme is working and being administered?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017)

Shane Cassells: I am glad to hear that, specifically as regards helping food companies. A couple of large producers in my constituency export to China, which forms a large part of their houses. I welcome Revenue's help, given what it means for regional centres and their economic plans.

Public Accounts Committee: Business of Committee (15 Jun 2017)

Shane Cassells: I apologise for being late. I would like to pick up on Deputy Catherine Connolly's important point about the deterioration of buildings that are lying idle. A former primary school in Trim, County Meath has been transferred to the Department of Education and Skills, but nothing is happening. The property is to be used by the education and training board for the Educate Together school in...

Public Accounts Committee: Business of Committee (15 Jun 2017)

Shane Cassells: It is scandalous.

Public Accounts Committee: Business of Committee (15 Jun 2017)

Shane Cassells: It is good to see this morning that an agreement has been reached to race again.