Paul Kehoe (Wexford, Fine Gael)
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Question 530: To ask the Minister for Finance the reason a file (details supplied) is withheld by inland Revenue; the requirements for same to be released to a person; and if he will make a statement on the matter. [1474/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that there is disagreement between the Revenue Commissioners and the solicitor acting for the taxpayer in respect of the effect of the legal instrument drawn up in this case.

Having examined the legal instrument, Revenue took the view that stamp duty was payable on the basis that the effect of the instrument was a transfer of an interest in land and advised the solicitor accordingly. Revenue also asked the solicitor at the time to provide details of the valuation of the lands mentioned in the instrument so that it could calculate the stamp duty payable. Details of valuation have not been provided to date and Revenue cannot calculate the liability in the absence of these details. However, the solicitor did not accept Revenue's view, maintaining instead that the instrument was exempt from stamp duty and asked that the matter be referred to the appeal commissioner for hearing.

I am further informed by the Revenue Commissioners that, in light of the technical and complex nature of the issues involved in this particular case, Revenue decided to seek its own legal advice before listing the matter for appeal and advised the solicitor on 30 August 2004 that it was making further inquiries and would revert back in due course. Regrettably, there has been a delay in getting the legal advice and I am informed by the Revenue Commissioners that they expect to receive their legal advice this week, at which time they will be in a position to advance this matter. I am also advised by Revenue that the taxpayer's solicitor raised the matter again with them last week. In the circumstances, Revenue expect to write more fully to the solicitor this week on receipt of the legal advice.