Damien English (Meath West, Fine Gael)
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45. To ask the Minister for Finance the position regarding the appeals system for tax matters as announced in budget 2014; and if he will make a statement on the matter. [16915/14]

Michael Noonan (Limerick City, Fine Gael)
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I announced in Budget 2014 my intention to instigate a reform of the appeal system for tax matters, including a reform of the role, functions and structure of the Office of the Appeal Commissioners.  The appeal system has been under consideration over a number of years.  There have been proposals for changes to the appeals system from representative bodies, and a number of reports have made recommendations on this area in that time.  Accordingly, it is timely to proceed with this reform process which will ensure the continued provision of a cost effective appeal mechanism for tax cases, providing transparency and increased certainty for taxpayers. 

A public consultation opened for submissions on the Appeal process on 16 October 2013, and closed on 16 January 2014.  11 submissions were received, and the proposals and observations contained in them are being carefully assessed.  I am pleased to advise the Deputy that work is underway within my Department on this matter, and is progressing well.  Reforms introduced on foot of the process currently underway will be aimed at ensuring that the appeals process operates on the basis of best practice. 

The Appeal Commissioners are independent in carrying out their functions and have an important role to play in the operation of a fair and efficient taxation system.  I wish to acknowledge the important contribution of the current Appeal Commissioners in the work they perform in this regard.

Paul Connaughton (Galway East, Fine Gael)
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46. To ask the Minister for Finance if land that had to be sold as part of a marriage settlement and which fetched just over €100,000 and was used to pay legal expenses and a marriage separation settlement is liable for capital gains tax; and if he will make a statement on the matter. [16936/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that capital gains tax legislation provides that certain transfers of assets between spouses are treated as giving rise to neither a gain nor a loss for capital gains tax purposes.  Such transfers include transfers of assets from one spouse to the other under a separation agreement.  However, there is no relief available where an asset is sold to a third party in the circumstances outlined in order to pay legal expenses and a marriage separation settlement. Accordingly, any chargeable gain arising on the sale of land in these circumstances would be liable to capital gains tax.