Results 1,341-1,360 of 8,015 for speaker:Jonathan O'Brien

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: It is not just an individual who is self-employed. It might be somebody who is a director of a company - can people like that claim capital allowances?

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Personally, yes. The next question is in respect of the type of compliance interventions that are made. There are four of them, starting off with the aspect query and escalating to the profile interview, to the audit and finally to the investigation. Do we have any figures? I do not want to put Mr. Cody on the spot so if he does not have the information to hand he might be able to provide...

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Yes.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Is that figure 1,158?

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: In terms of the investigations, was 15 the figure for this year?

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: In terms of the investigations, annex 18 D states that an investigation takes place from an examination of the information available that serious tax or duty evasion may have occurred. Mr. Cody said previously that, generally, high wealth individuals would not be involved in tax evasion.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Have there been any criminal convictions for high wealth individuals?

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: I refer to correspondence 1706, which was given by the Tax Appeals Commission. It is the update on the 17 high value appeals as of 6 November 2018. Mr. Cody gave us some information relating to that. There are two I want to query.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Mr. Cody has not seen it.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: We have them on the screen anyway.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: It is the page on the screen. The first of the two I want to query is the customs and excise one. It states:The appeal relates [I know Mr. Cody cannot give any indication of who it may be] to excise duty. It concerns the applicability of Irish legislative provisions in light of case law of the ECJ and the European Court of Human Rights. Can Mr. Cody give us any background to that without...

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: The point I am trying to make is that they are testing the constitutionality of a charging provision in excise law. Do we know what-----

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: The next one is the more interesting one for me. It is under Total Quantum per Tax Type, income tax. The tax quantum per tax type is just in excess of €19 million. It states:This appeal relates to the taxation of certain monies found at the Appellant's dwelling during the course of an audit which the Respondent contends relates to untaxed self-employment income. The Appellant...

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: The Central Bank would probably not be that big.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: I do not want to put Mr. Cody in an awkward spot so I will try to make it easier for him to answer, but I am only going on the information provided to the committee. To have a tax liability in the region of €19 million, how much cash would have to be found in someone's home? I am not asking about any individuals. I am just wondering.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: My other question relates to that but does not concern a specific appeal. When a hearing is scheduled, there is an expectation that some cases will be determined before the end of the day. What percentage are settled in this way? How many go to court? Are arrangements made between the parties? How many go all the way to a determination being made against somebody?

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Once an appeal begins, do the penalties cease to accumulate or do they continue to accumulate throughout the appeal?

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: The interest keeps going.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Can Mr. Cody give us some information about the medium enterprise division that has been established? Is there any substantive difference between this division and the LCD? I understand that the medium enterprise division deals with cases between €10 million and €50 million.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses (15 Nov 2018)

Jonathan O'Brien: Do the Revenue Commissioners use the same criteria to identify HWIs with assets in that range?