Results 8,921-8,940 of 26,610 for speaker:David Cullinane

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)

David Cullinane: I want to be clear. This was not some mistake; this was intentional. If one goes to the trouble of incorporating part of one's income, one does so because one wants to reduce one's tax liability, and that is allowed. I have my own view as to whether it is morally right but it is allowed. If one then goes to the further trouble of evading tax, that is intentional and purpose-driven. That...

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)

David Cullinane: Would it be possible then for somebody who had five, ten or 20 properties and was letting the properties out to incorporate that income?

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)

David Cullinane: I know it is a feature. I am just saying-----

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)

David Cullinane: Mr. Cody came across examples of tax evasion in one area. He stumbled across it because of one hospital consultant. I understand completely that incorporating income is allowable, but people were going further than that and were evading tax. If it was done in this area, I think it is safe to say that this was not an outlier. It is safe to say that we could probably find similar instances...

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)

David Cullinane: I must put this to Mr. Cody: he only found out about what was happening with hospital consultants because of what emerged in respect of one consultant, so-----

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)

David Cullinane: I ask Mr. Cody to bear with me. Had he not done that, he would not have been in a position to do the work he did to recover the €47 million or whatever it was that he recovered. Therefore, one can take it as read that this is happening in other sectors. I have given Mr. Cody one example. He is the person in charge of making sure we collect as much tax as possible. We already...

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)

David Cullinane: It is income tax.

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)

David Cullinane: I wish to ask one final question. Would the Comptroller and Auditor General agree that this was not stumbled across but done as part of-----

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)

David Cullinane: Given that Mr. Cody has used good antennae and uncovered tax evasion in respect of some hospital consultants, does his antennae - and my antennae went up as well - tell him that there may be other areas now where this is a problem? If so, is he actively looking at those other areas? That is the point I am making.

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) (14 Jun 2017)

David Cullinane: I welcome all of the witnesses. Have they been following the proceedings of the Committee on Public Accounts at previous meetings when we had the Garda Commissioner and some of the civilian heads before us? Have they been briefed on what has gone before? Has anyone been briefed by his or her superiors or given briefing notes?

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) (14 Jun 2017)

David Cullinane: Has anyone been formally briefed by his or her superiors?

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) (14 Jun 2017)

David Cullinane: I assume the members of An Garda Síochána will be aware of what has gone before at previous hearings.

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) (14 Jun 2017)

David Cullinane: I will begin with Mr. Dunne who may not be aware because he may not have picked up on it in the media coverage he mentioned that at the last meeting of the committee at which we discussed this issue the head of internal audit, Mr. Niall Kelly, stated in his opening statement that there had been instances of interference, non-co-operation and the withholding of information from the internal...

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) (14 Jun 2017)

David Cullinane: Mr. Kelly talked about the period from 2008 to 2011 and cited the executive director of finance, Mr. Culhane, as one of the individuals who had not co-operated and withheld information from him. He also cited the chief superintendent at the training college at the time, as well as the administrator and the chief administrative officer. Who would have been the chief administrative officer...

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) (14 Jun 2017)

David Cullinane: Mr. Kelly claimed that it was the office of the chief administrative officer which had either withheld information from him, interfered with his work or did not co-operate with him in it. Who was the chief superintendent at the training college at the time, in the period from 2008 to 2011? Was it Mr. McCabe?

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) (14 Jun 2017)

David Cullinane: Who was the chief superintendent at the time?

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) (14 Jun 2017)

David Cullinane: Who would have had responsibility for the day-to-day management of the training college in the period from 2008 to 2016? Specifically within that structure, who had operational command?

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) (14 Jun 2017)

David Cullinane: Therefore, Mr. McCabe would have had obvious responsibilities.

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) (14 Jun 2017)

David Cullinane: As the assistant commissioner, Ms McMahon, would have had.

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) (14 Jun 2017)

David Cullinane: Are Ms McMahon, Mr. McCabe and Mr. Dunne of the view that none of them withheld information or did not co-operate with or frustrated the work of Mr. Kelly and the internal audit unit? Is that their view?