The Department of Finance should invite submissions on tax matters from interested parties, once a year, to dispel suggestions that such submissions are improper or inappropriate, the tribunal has been told.
In a recommendation to the chairman of the tribunal, Mr Justice
McCracken, the Dunnes Stores trustees said that inviting recommendations from interested parties would also mean that submissions on tax reform and amendments to legislation could be made with "equal knowledge and opportunity".
Mr Patrick MacEntee SC, for the Dunnes Stores trustees, said the representations made by the trustees in respect of the assets of the
Dunnes Stores Trust were made openly and were "wholly proper" and were welcomed by the Revenue Commissioners. An open invitation, with a specific date for submissions each year, would "banish any suggestion that it is improper" and would help the Revenue
Commissioners ascertain how the taxes they were implementing were impacting on taxpayers, he said.
Mr MacEntee said the trustees' powers and functions at Dunnes
Stores were "extremely limited" and that the payments made by Mr Ben
Dunne to Mr Charles Haughey should be dealt with by Mr Dunne and the company. Mr MacEntee also said that Mr Ben Dunne had made serious allegations against the trustees, including an allegation that the trust was a sham, but had unequivocally withdrawn them.