Results 1,841-1,860 of 4,350 for speaker:Bobby Aylward
- 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) Bobby Aylward: I started off on it. I threw in the ball first.
- 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) Bobby Aylward: That is a non-event. We made sure of that. I will follow on from Deputy Cassells regarding the research and development tax credit and how important it is to small business, particularly in light of Brexit and the many other global challenges that are coming down the line. Brexit will be severe. This credit will play a major role in our future, so I welcome it and hope that it stays. ...
- 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) Bobby Aylward: Will Mr. Cody provide some of the details of the profile of companies that made research and development tax credit claims in 2015? What types of company are involved?
- 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) Bobby Aylward: Are they food companies, pharmaceutical companies or something else?
- 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) Bobby Aylward: Mr. Cody can forward it with the information on Deputy Cassells' question.
- 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) Bobby Aylward: And by size.
- 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) Bobby Aylward: Deputy Cassells referred to small companies. We all know about large companies, especially American and German multinationals. Would they be getting a bite of this credit? Would the likes of large Irish companies like Glanbia or Kerry Group get it or would it only be for small companies of ten or 20 workers undertaking small research? I suppose that the bulk of the credit is going to 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) Bobby Aylward: If a small company in a village in County Kilkenny was starting something innovative, it would be fully entitled to claim.
- 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) Bobby Aylward: Does the research and development credit attract international companies when we compete against Britain, Germany, America or Canada? Is it another incentive for them to come?
- 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) Bobby Aylward: Does Mr. Cody personally think the €639 million spent represented good value in terms of job creation?
- 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) Bobby Aylward: It is good to hear that. Will Mr. Cody explain why the research and development compliance interventions have not historically been maintained?
- 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) Bobby Aylward: What was the outcome of the consideration of how information on research and development compliance could be collated?
- 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) Bobby Aylward: When will the tax and duty manual be finalised?
- 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) Bobby Aylward: Mr. Cody referred to capital acquisitions tax. As a farmer who represent a rural county, I want to know what arrangements a son or a daughter who inherits a farm, particularly land, can make with the Revenue Commissioners to pay off capital acquisition tax long term, if he or she does not have the income to pay it and may have to borrow the money to do so? Do the Revenue Commissioners make...
- 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) Bobby Aylward: They are, if everything is in order.
- 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) Bobby Aylward: They can pay the tax in instalments over a period of five or ten years to give a person breathing space.
- 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) Bobby Aylward: A lot of people who had avoided tax and were caught for €50,000 or €100,000 found that charges and penalties doubled the sum. Are the Revenue Commissioners very severe when it comes to interest penalties and surcharges? I know a person who was caught for avoiding a payment of €90,000 but paid more than €200,000 over a period of ten years, which seemed very severe.
- 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) Bobby Aylward: How is it calculated? Is it an average payment in the period involved?
- 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) Bobby Aylward: Who decides the penalties to be paid? Is it the Revenue Commissioners?
- 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) Bobby Aylward: I think all Deputies receive a copy every year.