Madam, - As reported in The Irish Times of July 23rd, Mr Frank Daly, Chairman of the Revenue Commissioners, indicated in his discussions with the Dáil Public Accounts Committee that Revenue "would love" to take an aiding and abetting charge against those who facilitated tax evasion. He also said that Revenue would be seeking new powers to this effect in the next Finance Bill.
In light of Mr Daly's comments, we wish to state clearly that any suggestion that there is a tax evasion industry in which tax advisers are systematically assisting people to evade their taxes, is misguided. More than any other professional grouping, tax advisers have fostered an environment of tax compliance and promoted informed public opinion in regard to the civic duty of all citizens to pay their fair share of taxes.
No other profession has its work scrutinised more closely by an arm of the State than the tax profession. Practitioners go to great lengths to ensure their clients are in full compliance with the law. The success of the recent Revenue investigation campaigns has been achieved because of the support and cooperation given by tax advisers, both to their clients and to Revenue.
With regard to the specific charge of aiding and abetting tax evasion, it should be noted that Revenue already has very significant powers of investigation and prosecution. Should it wish to prosecute such cases, it faces the same obstacles that all regulatory bodies face in conducting similar actions. There can be no justification for any special rules. - Yours, etc.,
FRANK HUSSEY,
President,
Irish Taxation Institute,
Sandymount Avenue,
Dublin 4.