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Scope Of New Revenue Powers To Pursue Tax Evasion Enablers Narrowed

by Jason Gorringe, for LawAndTax-News.com, London

15 March 2005

According to reports in the national media, the Irish government has sought to clarify and reduce the scope of legislation contained in last month's Finance Bill, which granted the Revenue Commission new powers to pursue those who help others to evade tax.

Amendments introduced during the report stage of the approval process included the introduction of definitions for terms such as 'reckless' and 'facilitating', and the deletion of a reference to the indirect facilitation of tax evasion.

These changes, along with several others, were introduced following concerns expressed by industry groups that the legislation as introduced in the Finance Bill was too broad, and could reduce the burden of proof needed by the Revenue Commission to initiate prosecutions against tax advisers and accountants.

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