Results 401-420 of 1,760 for speaker:Aideen Hayden

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Basically at the moment the Office of the Appeals Commissioners has no equitable domain.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: In other words, Revenue may give discretion on four out of five occasions and not on the fifth.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: The Office of the Appeals Commissioners can do nothing about it. Having an equitable jurisdiction would increase the number of cases in which it could make a determination.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Mr. O'Callaghan made a submission to the committee in October which contained some interesting points. We have covered the issue of the public hearings. He also referred to written submissions and the Freedom of Information Act. He had concerns that FOI applications could be made that would cover all documentation relating to an appeal even though the matter of the appeal might have only...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: If this legislation were to proceed, would Mr. O'Callaghan recommend some addition to the legislation based on the operation of FOI over a range of documents that are not actually the subject of the appeal?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Mr. O' Callaghan also referred to the term of office as it is unclear as to it being five or seven years. He suggests that it should be more like the appointment of judges, which struck a chord with me. He asked where does someone, who is appointed as an Appeals Commissioner for seven years, go afterwards. The chances are that he or she would go to a tax firm. We have seen that kind of...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Mr. O'Callaghan hears a number of appeal cases. As a general rule what kinds of people make appeals? Are they all big corporations with massive tax bills? What proportion of them are ordinary people?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: The Office of the Appeals Commissioners has to level the playing field.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Would 50% be represented by tax experts?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Would half be represented?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Plenty of ordinary people would make appeals.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: So our concerns about this taking place in public are quite reasonable.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: They are not afraid to invite Mr. O'Callaghan into their homes in case he starts-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Does Deputy Rabbitte wish to pose a question?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: So the Deputy is seeking an artistic exemption.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: During the initial part of this process, the point was made that in some other jurisdictions - including Canada, New Zealand and the United States - public hearings are held. Is Mr. O'Callaghan aware of the position in countries such as France, Germany, the Netherlands, Spain and Portugal?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Where the individual won in the first instance.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: Is Mr. O'Callaghan stating that it would be in the public interest?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (Resumed) (25 Feb 2015)

Aideen Hayden: I thank Mr. O'Callaghan. If there are no further questions, I will conclude proceedings. On behalf of the committee I thank Mr. O'Callaghan for appearing before the committee and participating in the meeting and for the material he supplied to the committee. Following this meeting, the clerk will prepare a report on the proposed Bill which will be circulated to Members for observations....

Seanad: Order of Business (24 Feb 2015)

Aideen Hayden: I agree with Senator Darragh O'Brien in regard to the procurement issue. The issue is not so much about SMEs but about micro-businesses, in particular where unreasonable requirements are being placed on them, such as insurance requirements and turnover requirements, in bidding for State, semi-State or local authority contracts, or any contract backed by State support. Such a debate would be...