Results 101-120 of 25,546 for speaker:Richard Boyd Barrett

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Is that what more or less used to be called the control test? There is a certain set of criteria whereby, if someone ticks these boxes, he or she is an employee.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Were they delivering all the time to the same company?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Decided they were employees.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: From the point of view of someone who has been involved in advocating on behalf of workers who felt that they were bogusly self-employed in a number of industries, the ruling and criteria sound like a move that would be favourable to them. Does the worker have to assert his or her employment status in order to have it vindicated or are there simple objective criteria and, if someone fits...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Is that arising out of the Supreme Court case?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: A controversial issue in the film industry - Mr. Cody has probably followed this as well – is that of continuity of service and who the employer is. To what extent is that in Revenue’s remit, if at all? I wish to understand where the division lies. The producer companies are claiming a tax credit, making it relevant to Revenue, under section 481. They might set up ten, 15 or...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Indeed it has. Does the claiming of the tax credit draw Revenue into it?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: It is complicated stuff as Mr. Cody knows. They claimed the tax credit for the production of a film. That DAC at some point is wound up, but that film is still potentially generating revenue which should be taxed. What is being taxed if there is no longer any company? Are we getting the revenue? Is that being chased? This is also of interest to the actors and performers in terms of the...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: I get that. This is a separate question from the question on continuity of service and who the employer is. The intellectual property rights are assigned to the DAC, if I understand it correctly. The revenue that may result from the distribution and broadcast of that film all over the world possibly for years goes back to the owner of that intellectual property now. If the DAC no longer...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Who has it? Do we know who has it?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: I want to alert Mr. Cody to this. I am not sure we know what happens to those revenues. I am not sure where the intellectual property ends up. Does it go back to the parent company or not? If it is taxable, I do not know whether Revenue looks at particular sectors.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: How much paid tax, as opposed to credits given, has the film industry ever generated? I suspect it is almost nothing. Irish Equity suggested that the whole thing is designed to make sure it does not make a profit. However, some of these films actually are successful and are generating revenue for somebody. Where is this revenue going?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Indeed. Companies in one incarnation may say there is no relationship between all these DACs even though they set them all up. However, in another moment they may say there is a relationship and can play off losses against possible gains, and end up happily and conveniently from their point of view never paying any tax. Just as we have had to look at other interesting tax approaches, that...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: Mr. Cody said Revenue has collected €23.8 billion in corporation tax for 2023. I know there is a delay in getting all the figures in. Given that we have collected €23.8 billion, what is the figure for pre-tax gross trading profits projected for that year? That figure is not given. I know it is given later. When I look at the Revenue's CT tables, there seems to be a delay of...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: I understand.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: That is in the report.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)

Richard Boyd Barrett: I will have a look. Okay, great. I thank Mr. Cody.

Dublin and Monaghan Bombings: Motion [Private Members] (14 May 2024)

Richard Boyd Barrett: I thank Sinn Féin for brining forward this important motion. I welcome Justice for the Forgotten and the families of those who were murdered 50 years ago this month in the Dublin and Monaghan bombings and the survivors. I also welcome Fergus Dowd, who is the producer of the film that was mentioned earlier and which premiered last Friday. “May-17-74: The Anatomy of a...

Ceisteanna - Questions: Taoiseach's Meetings and Engagements (14 May 2024)

Richard Boyd Barrett: Ursula von der Leyen embodies the shocking and blatant double standards that have been displayed by the European Union. On the one hand, she is the most gung ho for arming, supporting, or whatever is necessary in terms of Ukraine being faced with a brutal and illegal invasion. She then stands beside Netanyahu as he embarks on what we can now see is a genocidal murderous massacre against the...

Ceisteanna - Questions: Taoiseach's Meetings and Engagements (14 May 2024)

Richard Boyd Barrett: 10. To ask the Taoiseach if he will report on his recent meetings with the Spanish Prime Minister. [21325/24]