Joan Burton
Question:82 Ms Burton asked the Minister for Finance the membership and terms of reference of the Revenue Powers Group; when it is expected that the group will report; and if he will make a statement on the matter. [9713/03]
Written Answers - Revenue Powers Group.
The membership of the group is: Mr. Justice Francis Murphy, Chairman – former Supreme Court judge; Ms Julie Burke – practising solicitor specialising exclusively in tax dispute work and tax legislation, editor of the Irish Tax Review, revenue law lecturer at UCD and co-author of Irish Case Law for the Tax Practitioner; Mr. James Jennings – tax practitioner, partner in Jennings and Co., Chartered Accountants, Castlebar, fellow of Institute of Chartered Accountants, member of Institute of Taxation and former chairman of Western Society of Institute of Chartered Accountants; Ms Suzanne Kelly – tax lawyer, Deputy President – President from May – of Institute of Taxation and director of VHI; Mr. Sean Moriarty – assistant secretary of the Office of the Revenue Commissioners; Mr. Michael Mullins – tax partner at HLB Nathans, Chartered Accountants, Cork and Dublin, former President of Institute of Taxation and director of the Lough Credit Union Limited; Mr. Roderick Ryan – executive director at Glen Dimplex, former managing partner and head of tax practice at Arthur Andersen, former chairman of Foundation for Fiscal Studies and member of Government-appointed IFSC committee.
It is important that the group has available to it a broad range of professional and practical experience in this area because of the technical and legal aspects of this issue and the balance that must be struck between the needs of the State and the rights of the citizen. In this context, I am confident that the diverse and considerable experience of its members will provide a very effective and high quality input into the work of the group.
The terms of reference are as follows: (1) to enquire into the main statutory powers available to the Revenue Commissioners to establish tax liabilities including investigation with a view to prosecution of Revenue offences; (2) to advise the Minister for Finance as to the effectiveness of these powers, the appropriate balance between the need to secure the revenue of the State and the rights of the taxpayer, whether there is a need for further powers or streamlining of existing powers, comparable powers in other jurisdictions and other regulatory agencies in the State and the appropriate appeal or review mechanisms that should be applied in the exercise of these powers; and (3) to report on the results of their inquiries and considerations and to make such recommendations as they think fit to the Minister of Finance by 31 October 2003.
The 31 October 2003 deadline is so that the group's recommendations can be considered, as appropriate, for the budget and Finance Bill 2004.