Results 2,881-2,900 of 4,046 for speaker:Cormac Devlin

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: I understand. I know it is straying into the arena of the Revenue Commissioners.

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: The committee has dealt with the Revenue Commissioners previously. From our perspective we are trying to understand the interaction between the TAC and Revenue and trying to make a recommendation for improvements. In a bizarre way, although many witnesses do not believe it, the Committee of Public Accounts is here to help. In terms of the supply of information from Revenue to the appellant...

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: We might follow up on this with the Department when it comes before us next. An appellant has 30 days from the time of Revenue's assessment. Is this sufficient time? Does the commission find that people are rushed? It could come out of the blue for some. I am speaking about individuals rather than the corporate side.

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: Equally for the corporate side there might be the same concern. Does Ms Maney think 30 days is sufficient? Is it longer in the UK?

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: That is all right.

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: I stand to be corrected but I believe in the UK it could be 60 days before a decision has to be taken by a prospective appellant. To turn to the TAC itself, I note there was an underspend because staff could not be taken on. How is the commission getting on with this? Earlier, Ms Maney said there were four commissioners. There was an underspend because of non-recruitment. Is it just...

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: First, I want to give apologies from Deputies MacSharry and McAuliffe, please. I must also go to another committee meeting after this. I wish to return to a few items. Out of the legacy cases that have been outstanding for some time, am I correct that 12 are still outstanding?

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: The commission is making progress and, as Ms Maney says, by the end of the year it should be complete.

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: I was a bit confused by chapter 14 of the Comptroller and Auditor General's report which said that at the end of 2019 there were 3,357 open appeal cases. It said that in the period of 2016 to 2019, the commission closed over 3,900 appeal cases. How many cases since 2016, when the commission was established, has it dealt with overall? Does Ms Maney have that figure?

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: I wanted to clarify that. I missed the earlier discussion. I refer to the length of time between an appellant deciding to take a case and the case being heard by the commission. What is the average waiting time for that process?

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: What is the internal desire to deal with cases?

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: Am I not correct in saying that for appellants there are interests and penalties charged? In theory, they are paying for that delay or the length of time it takes. If the appeal is found in the appellant's favour, it is unfair if he or she has to pay penalties because of a delay.

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: I can appreciate that. The UK system is further down the road than us and has far more experience. I am speaking for individuals and not the corporate world. People who might not have the wherewithal to be able to pay money until a determination has been made are lumbered with further penalties and interest on the sum that Revenue makes. That is a recommendation that the committee will...

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: We can take that up with Revenue. On the IT system and the 2019 accounts, I note there is an underspend of €259,000. Ms Maney said a new IT system is coming in. In terms of the data that the commission received from Revenue, are the systems compatible with each other?

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: That is good to know. In her opening remarks, Ms Maney mentioned recommendations. I was unsure if she was speaking solely about the recommendations from the report of the Comptroller and Auditor General that were all being worked through, or whether she was also referring to recommendations from the last time the Tax Appeals Commission appeared before the Committee of Public Accounts in...

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: Some of them may form the discussions the commission had with the Department of Finance because some were outside of the commission's control but were recommendations from our committee. Ms Maney can come back to me on that. I do not have the recommendations to hand.

Public Accounts Committee: 2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals (8 Jul 2021)

Cormac Devlin: I thank Ms Maney.

Committee on Public Petitions: Direct Provision Policy and Related Matters: Discussion (8 Jul 2021)

Cormac Devlin: I am in the convention centre, so apologies for all the bells. At the outset, I wish to thank both Mr. Henderson and Dr. Lannon for their presentations. Apologies for not joining the meeting earlier; I was in the Chamber. I ask the witnesses to forgive me if I go over questions that have been covered. I heard some of the questions being asked, but I have a few of my own. As others have...

Committee on Public Petitions: Decisions on Public Petitions Received (8 Jul 2021)

Cormac Devlin: On the same issue as Senator Murphy, as you are Chair of this committee and since we serve on the same committee, I did not hear the radio interview but I read about it in a newspaper recently. I have to say I was shocked by your alleged remarks. As I said, I did not hear them. I would like you to clarify them, be that here today if we have time or, certainly, in a public forum. The...

Written Answers — Department of Communications, Climate Action and Environment: Wind Energy Generation (7 Jul 2021)

Cormac Devlin: 40. To ask the Minister for Communications, Climate Action and Environment the details of the operator, type, generation capacity, location and status of each power station or wind farm in Ireland with the potential to produce more than 10MW in tabular form; his plans to ensure that there is sufficient generation capacity for winter 2021 and beyond; and if he will make a statement on the...