Results 19,821-19,840 of 28,162 for speaker:Catherine Murphy
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017) Catherine Murphy: I will move on to a few other points. The Office of the Director of Corporate Enforcement, ODCE, has a particular function in relation to companies. Is there any data sharing in relation to complaints that are made with the ODCE that would have a tax implication?
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017) Catherine Murphy: When a new scheme is introduced such as the research and development tax credit scheme, which went from just over €70 million to more than €500 million, a substantial increase, it could have been anticipated that it would increase given that there is a lead-in time for research and development. Is there an appropriate system evaluation done at that stage on the risks and...
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017) Catherine Murphy: If appropriately used.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017) Catherine Murphy: I thank Mr. Cody. I am not cutting him short. It is just that I have a few other questions to ask and I have limited time.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017) Catherine Murphy: The Revenue sheriff is governed under a very old Act dating back to the 1920s. In the UK, there is much more up-to-date legislation and codes of conduct in that entire area. Is Mr. Cody entirely happy with the current regime or is legislation required to bring anything up to speed? I rely on people coming to me with information or complaints. One must always have fair treatment as well....
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability (1 Jun 2017) Catherine Murphy: I have a final question on tobacco yields. There are a very significant number of illegal imports. Mr. Cody is in a position to know what is brought in and how much of it is illegal. I wish nobody smoked and I completely accept there is a serious public health issue. Is there a tipping point at which it becomes counterproductive because more illegal material comes in and people avoid...
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: I will refer to the documents that Mr. Barrett received yesterday. I understand he has more documents that we have seen. Is that correct?
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Right.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Yes.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Right. Is Mr. Barrett seeing more information than we have?
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Maybe if we could have a copy of what Mr. Barrett has. At this point we can use the afternoon to take a look and make a comparison. That might be a useful way to proceed.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Like everyone else has asked, where does one start? I look at all of these checks and balances such as the independent audit committees and internal audit. A structure was put in place to carry out checks and balances and, clearly, that structure did not work. Throughout Mr. Barrett's report that he wrote on 12 October 2016 one repeatedly sees the phrase "lessons to be learned". Heavily,...
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: I want to clear up a number of these things first. I was struck by the idea that Mr. Barrett kept contemporaneous notes, that he referenced some of his meetings with Mr. Ruane, and that the internal auditor sent himself registered material. It is Mr. Barrett and Mr. Kelly who were doing this, is it not? Mr. John Barrett: Well, first of all I must stress, I am a relative newcomer to the...
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: That strikes me as a self-protection mechanism. Am I correct?
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Yes.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Yes.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Yes. I refer Mr. Barrett to his report of October 2016. I have written the number 3 on the page as the pages were not numbered. The report states: "I was twice warned that the reference to the books of account for the restaurant, having ‘gone missing’ was a very dangerous reference and that I should be ‘very careful’." Mr. Barrett wrote inverted commas around...
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: I will move on to discussing a couple of other things because we will probably come back to some of this matter later on today. I want to ask Mr. Kelly some questions. The restaurant is central to all of this. Was it part of the internal audit?
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: It was part of the internal audit. Depreciation was mentioned on page 5 of Mr. Barrett's report which reads: I noted with some concern the inclusion of a charge for depreciation but I was given to understand that all capital equipment and fixtures and fittings which would normally attract such a charge were essentially provided by the OPW or the Garda College. That is just one of a number...
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017) Catherine Murphy: Would that have been separate to the interim report?