Results 13,241-13,260 of 26,685 for speaker:David Cullinane

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)

David Cullinane: Could Mr. Cody provide examples?

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)

David Cullinane: Are there examples of successful cases that have been brought in the context of artificial capital losses as tax avoidance?

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)

David Cullinane: I have two more questions. I appreciate that the witnesses responses are lengthy because of the questions being put but perhaps this one is a bit more distinct. If I am reading it right Mr. McCarthy raised the issue, or concern, about how high wealth individuals are classified in the State, which starts at €50 million. Is Mr. McCarthy saying this is outside the European norms and...

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)

David Cullinane: What is the average in Europe?

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)

David Cullinane: We do not want to be on the extreme right when it comes to HWIs. Will Mr. Cody explain why we are in that space?

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)

David Cullinane: I have a final question. It relates to what is stated on page 237 in the context of tax collection. Basically, it breaks down as tax paid by HWIs, 57 of whom had taxable incomes of €36,000 to €125,000 and 88 of whom had taxable incomes of less than €36,000. There were 83 who had taxable incomes of less than the average industrial wage. It is interesting that Mr....

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)

David Cullinane: Could Mr. McCarthy expand on that? When people see the headline figure for people who have assets of that value but are paying taxes that seem to be so low, what is the reason? Can Mr. Cody unpack that and explain it to us?

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)

David Cullinane: In a nutshell, are some of these instances of people who are asset rich but may be income, not poor, but certainly-----

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)

David Cullinane: The income does not reflect the assets.

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)

David Cullinane: Mr. Cody is watching too much House of Commons.

Brexit: Motion (21 Nov 2018)

David Cullinane: Conversations were had between Fine Gael and Fianna Fáil.

Brexit: Motion (21 Nov 2018)

David Cullinane: That was between yourselves.

Brexit: Motion (21 Nov 2018)

David Cullinane: The starting point of any debate on Brexit and this withdrawal agreement for Members of this House is to acknowledge that there is no good Brexit. We have to remind ourselves, as Teachta McDonald has done, that a majority of people in the North voted to stay in the European Union. That has to be the catalyst for us to respond to the needs of people in the North. The majority cross-party...

Brexit: Motion (21 Nov 2018)

David Cullinane: -----but we are not immune to it. We must realise the need to work for a more democratic and social Europe and ensure that is what we get. It is also important to point out that the vast majority of people who live in Ireland want the island of Ireland to stay in the European Union. In recent several months, indeed since the Brexit referendum, people in the North have been very...

Brexit: Motion (21 Nov 2018)

David Cullinane: But Deputy Barry is being sectarian there. In terms of-----

Public Accounts Committee: Business of Committee (22 Nov 2018)

David Cullinane: We went for a debate in the Dáil because it is a policy matter.

Public Accounts Committee: Business of Committee (22 Nov 2018)

David Cullinane: My view of what will happen is that this motion will appear on the Order Paper, the debate will be taken and the Government will have its amendment to it, which will probably say what the Government has already said, that the money will be used to pay down debt. We are all free to table amendments to say it can be done in a different way. There will then be a debate and an amendment will be...

Public Accounts Committee: Business of Committee (22 Nov 2018)

David Cullinane: The amendment to the motion will determine what will happen after the debate.

Public Accounts Committee: Business of Committee (22 Nov 2018)

David Cullinane: It is not for us to decide.

Public Accounts Committee: Business of Committee (22 Nov 2018)

David Cullinane: I do not want to refer to any of the detail but some of it relates to CervicalCheck. There is a lot of correspondence there, some of which concerns that issue. Can the Chairman clarify where we are with this? Two weeks ago we had a hearing on it. We dealt with a number of issues, including negligence, so it was wrapped up in that issue. Are we doing a separate report on CervicalCheck or...