Results 11,541-11,560 of 26,021 for speaker:Kieran O'Donnell

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: I thank the Chairman. I would like to do a recap on tax appeals. Before this we had the Office of the Appeals Commissioner. Someone who appealed did so to the local Revenue office. Was there a distinction in the types of appeals being heard? What was the distinction that would lead to one appeal going to the Office of the Appeals Commissioner and one to Revenue? Can the witnesses...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: They did not have to go to the Office of the Appeals Commissioner.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: A review.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What about now?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: How are they weeded out? How is the commission able to get at them under the new system?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: On the establishment of the TAC, it inherited 282 cases from the Office of the Appeals Commissioner. That is straightforward. Some 2,700 additional legacy appeals were transferred from Revenue. That seems an exceptionally high number relative to the number that was with the Office of the Appeals Commissioner. How did that happen?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Even though they were appeals?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: The number of cases under appeal is now probably 3,650, whereas prior to that the full figure was not known.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What is the average waiting time for an appeal to be heard now, relative to what it was under the old system? How long are people waiting for their cases to be heard?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: How does Mr. O'Mahoney prioritise? What is his new office called?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What process is used by the commission? A case comes in and is logged. How long is it before that case will be heard?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: How long were people waiting under the old system? Typically, how long had the 282 cases been waiting?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: A year is too long. I have been a practitioner in this area for many years. If we are setting up new bodies, they should be cutting down on the time. This is like a court of law, and the appeals should be dealt with much quicker. This would have a major impact on the business of many of the appellants. An average waiting time of a year is way too long. Is there a problem with resources?...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Serious costs could be incurred so a year is too long. How can we reduce the time?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: How does the process work? Let us say, for instance, that I lodge an appeal. Obviously there is an executive within the appeals office. How many people are in the appeals office? What are their qualifications? Are they accountants or tax experts? How are appeals heard? Do appeals have to be heard at oral hearings? If so, how often do oral hearings sit? Do they sit over the summer?...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What are the qualifications?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Did one of the case managers come from the Office of the Revenue Commissioners?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What about the remaining 12 staff members?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Yes.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: I assume that the appeals support unit deals with the administrative side in cases where people lodge their appeals and the scheduling unit says when cases are heard. How many people physically work on the cases? Is it three people?