Results 42,081-42,100 of 46,260 for speaker:Simon Harris

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 7:In page 26, line 6, to delete “or withdrawal”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 8:In page 27, to delete lines 8 to 10 and substitute the following:“(d) the grounds for the appeal in sufficient detail for the Appeal Commissioners to be able to understand those grounds, and (e) any other matters that, for the time being, are stipulated by the Appeal Commissioners for the purposes of this subsection.”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 9:In page 30, line 9, to delete “preliminary”. The Bill envisages that as part of their case management function, the appeal commissioners will hold informal preliminary hearings in advance of the more formal full hearing at which evidence will be presented. It is expected that preliminary hearings will deal with such matters as reviewing the progress of...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 10:In page 31, line 33, to delete "preliminary hearing" and substitute "meeting in the nature of, and referred to subsequently in this Part as, a case management conference".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 11:In page 32, line 2, to delete "preliminary hearing" and substitute "case management conference".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 12:In page 32, line 3, to delete "further".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 13:In page 32, line 5, to delete "preliminary hearing" and substitute "case management conference".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I thank the Deputy for tabling the amendments. This is an issue to which the Minister and his officials have given considerable consideration because, as the Deputy said, different views have been expressed.The amendments indicate a concern about the holding of hearings on tax appeals in public and the Deputy has highlighted his intention to submit similar amendments on Report Stage. I...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: The Minister came forward with the concept of all hearings being heard in public. This idea was supported by Revenue and the appeals commissioners. Obviously, there was a pre-legislative stage at this committee. The Minister has not all accepted all the recommendations that were made at that time. It is a question of the Minister's judgment. The Minister is cognisant of the very strong...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: The Minister and I are always ad idem.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I am surprised.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: Deputy Doherty sometimes does being a minority voice very well. While we are on the subject, obviously I hope the Minister, Deputy Noonan, is returned as Minister for Finance. I agree largely with what the Deputy has said about section 21. It is important that we keep legislation under review. Section 21 of this Bill will enable the appeals commissioners to prepare and submit reports to...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: Is the Chairman going to change his mind?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 15:In page 33, line 28, to delete "(other than a preliminary hearing)".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 17:In page 36, line 19, after "consequences" to insert ", under section 949AU,".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 18:In page 36, line 25, to delete "as soon as practicable". Both of these amendments relate to section 34 of the Bill. Amendment No. 18 is a minor technical amendment to the proposed new section 949AF of the 1997 Act, relating to the provision of written determinations by the appeals commissioners. It removes any risk of ambiguity arising from the use of the phrase "as...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: Sure. We are trying to remove the ambiguity from the use of the phrase "as soon as practicable" by providing in the related section 949AJ for a clear time limit of 21 days for the written notification of determinations by the commissioners.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: If the Deputy looks at page 36 of the Bill, he will see that the proposed new section 949AF of the 1997 Act currently provides that "the appeals commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing as soon as practicable thereafter". I am proposing the deletion of the phrase "as soon...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 19:In page 36, line 31, to delete "In adjudicating on" and substitute "Unless the Acts provide otherwise, in adjudicating on".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I thank Deputies Michael McGrath and Pearse Doherty for their amendments on the reinstatement of the Circuit Court stage of the appeal process. Let me put forward the Minister's arguments as to why we are not in a position to accept them. On amendment No. 26 proposed by Deputy Pearse Doherty, it is clear the Deputy intends that the status quoon the Circuit Court stage be retained. However,...