Results 7,521-7,540 of 26,043 for speaker:Kieran O'Donnell
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: There would be a range of margins in certain businesses.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: The worry is that a sledge-hammer is being used to crack a nut. If there is an abuse of the system, it must be curbed. Some people may be using the system to kick the can down the road for ten or 20 years. The small shopkeeper or the small businessman will not have the resources to do this. However, he could find himself in a public hearing with his customers in attendance and it being...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Typically, how long does a person wait for an appeal to be referred by the Revenue Commissioners and heard?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: If it is heard, how long does it take for the Appeal Commissioners to issue a finding?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: After that year, how long would it take to get a Circuit Court hearing?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Have the public hearings and the other measures that have been brought in improved the speed of the process? I have worked with those business people and I understand the pressures they are under. Many of them would not be able to cope with public hearings. We are elected to represent all. I have major concerns that the balance would be lost. Mr. Smyth spoke about extra resources and...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: That could be overcome if the Appeal Commissioners were to make an annual report to the Oireachtas.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: I have a few quick questions. At the moment, there is no database. The legislation provides for a report to be laid before the Houses of the Oireachtas on an annual basis. Is that sufficient? What would be more useful?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: What is not provided for in the proposed legislation?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: What else is changing apart from public hearings? What negative aspects are in the legislation? Could elements be added to the legislation to enhance it?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Should there be more detailed criteria for who they are?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: I cannot speak for the Revenue Commissioners but, paraphrasing what we were told, the Revenue Commissioners felt the level of expertise available at the level of Appeal Commissioner, to which Mr. Keegan made reference, means people are dealing with experts at that level. If it goes to the Circuit Court, we are not always dealing with people at the same level of expertise. It might be...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: There is no time limit on the appeal. At the moment, is there a time limit on when the taxpayer can look for an appeal?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Is there a time limit of 30 days under the new legislation?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: So there needs to be a time limit in the new legislation.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Currently, with the appeal process, does the burden of proof lie with the taxpayer or the Revenue Commissioners?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: There is an element that needs to be re-engineered.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Do the witnesses agree with the general tenet of the Revenue Commissioners and the Department of Finance that the current appeals system is not fit for purpose?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: The current system is not as efficient as it should be.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)
Kieran O'Donnell: Self-assessment came in during the 1980s. Prior to self-assessment, people argued with the Revenue Commissioners when cases were listed for hearings. Suddenly, an onerous and stringent self-assessment system came in and it has a 99% compliance rate. It has worked. Could a more efficient appeals system be implemented? It appears it is open to abuse because people can use the legal system...