The mandatory disclosure regime is administered by Revenue’s Anti-Avoidance Branches (which are part of the Large Cases Division (LCD)). All staff in these Branches, as part of their normal duties, are involved in examining possible tax avoidance schemes disclosed under the mandatory disclosure regime. In addition, anti-avoidance staff based in Revenue’s geographic Regions and legislation experts based in Revenue’s Legislation Services Divisions are consulted and take an active part in examining and analysing such disclosures to determine the appropriate response.
As mandatory disclosures are managed and worked as part of the normal duties of a range of Revenue staff it is not possible to give specific numbers for those working on mandatory disclosures over the years as requested.
No concerns have been raised by Revenue regarding its capacity to deal with mandatory disclosures.