Results 14,381-14,400 of 26,804 for speaker:John McGuinness
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: The last time Revenue was here there was an issue relating to information members had received from one individual about the Ansbacher accounts. I will not get into the issue now but a commitment was given that an official would speak to the individual concerned to make sure all bases had been covered. I want to determine, simply, that happened.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Some random questions arise from Mr. Cody's answers. When the valuations of property for the local property tax were made, the economy was not good and property prices were lower whereas now, from what we hear, they are going up. There is no difficulty for individuals who gave in their valuation at the time. We are now reaching a point where some of those valuations are now quite different...
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: That is okay. I just wanted to get a general view. Some people have asked if, when a house in the area has been sold, they should use that as the valuation. The situation changes and Revenue acknowledges that.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Mr. Cody gave the tax take from the 100 top companies in the country at €2.9 billion for 2012. Does he have figures for 2011 to 2012?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Does Mr. Cody have a table?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: That is fine. I just want to get it for the other years. Is a similar table available for the average tax paid by the top 100 companies? Mr. Cody referred to 10.1%.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: In terms of the local authority, in reply Mr. Cody said 120,460 houses were liable for the local property tax by local authorities. Have they all paid?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: It is up to them then if they want to levy it on the householders.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: I wish to ask some questions in relation to the Vote itself. A total of €4 billion is being carried forward in capital allowances. How long is it possible to carry them forward? Is there a cut-off period or year?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Is it the original tax incentive or sheltering?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Does that determine the date?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: That is it. They die. To return to the accounts and to the figure for training and development and incidental expenses, in 2012 it was €12.357 billion but the outturn was €17.368 million. Is that correct?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: What do the incidental expenses cover? Is it like a miscellaneous heading? I am sure Revenue asks clients about such categories when it audits them.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Was that Abtran?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Deputy Costello asked about that earlier. In 2012 there was a cost for consultancy services and value for money policy reviews. To what do they refer? While the officials are searching for the figures, I will inquire about compensation and losses. In 2012 the amount was €431,000 while in 2013, it was €437,000. The provision was similar for 2014.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Does that relate to Revenue getting value for money?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: I see.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: What about compensation and losses?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Compensation of €255,317 was paid in respect of legal action taken by members of the public. What did the Revenue do to them? In 2012, it was €392,000.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John McGuinness: Does Revenue pick up on the legal fees?