Results 7,761-7,780 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 (Resumed) (25 Feb 2015)
Kieran O'Donnell: Is that number relatively low?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: How does Mr. O'Callaghan feel about the fact that the Circuit Court route can no longer be taken? What is his professional opinion?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: What percentage of appeal hearings end up-----
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Very small.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: On appeal hearings being heard in public, I am really thinking of the small man. I am thinking of the sole practitioner who, for example, has a shop in a town or village and who, in many cases, is hanging on by a thread. Would Mr. O'Callaghan be nervous about such cases being heard in public because of the impact it could have on his or her business?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: If one were to hold a hearing in public, will Mr. O'Callaghan explain how this would assist a small business?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: If one had a process by which it was held in public but under which a person could make a case to Mr. O'Callaghan, as an Appeal Commissioner, that it be held in private, what criteria would he use to hold it in private?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Does Mr. O'Callaghan see merit in having different limits such that, for instance, if a business was classified as small, a different set of criteria would apply to it than to a larger company? Could he see some hearings being held in public and some in camera, with points of principle being published? Has he had time to reflect on this issue?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Mr. O'Callaghan would look at it from the point of view of allowing the public to see the points of principle at issue.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: But Mr. O'Callaghan is working at the coalface.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: The issues concern whether the process can be speeded up without affecting its integrity. Mr. O'Callaghan dealt with the issue in the Circuit Court. Personally, I would have reservations about hearings being held totally in public on the basis that one was dealing with people's livelihoods. I note that there are cases in which one has individuals who are blatantly flouting the system, but,...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Abusing the system.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: In terms of public hearings, would Mr. O'Callaghan like to see the provision being redefined such that where it involved personal aspects of a case, a hearing would not be held in public?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: I appreciate that.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: I appreciate that.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Mr. O'Callaghan brings expertise in being an Appeal Commissioner.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Thank you, Mr. O'Callaghan.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: I welcome Mr. O'Callaghan. There is a slightly new dimension in terms of what is proposed in that the public will be aware of what is involved. In addition, it will also be fair to both Revenue and individual taxpayers. Mr. O'Callaghan referred to a point of principle. There are probably people who are not aware that they can go to the Office of the Appeal Commissioners.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)
Kieran O'Donnell: Perhaps we need to consider whether there are ways in which the system can be streamlined. It is always possible to improve a system and perhaps we could do that in this instance, particularly in light of the volume of cases being dealt with. Mr. O'Callaghan has made a very important input into the process in which we are engaged and I thank him for it.
- Committee of Inquiry into the Banking Crisis: Context Phase (26 Feb 2015)
Kieran O'Donnell: Its called marketing.