The Gazette 1975

But, as I said, the increased burden of a provision like this is on the Revenue Commissioners. T h e second point is about disclosing information. I know confid- entiality which exists and the greater the risk of in- formation slipping out in an unwarranted way. This is a greater risk in modern life in the business world. I came across reams of computer material—it had nothing to do with State business but belonged to a private company—that had fallen out of a car which contained a great deal of information, including names. Naturally, I returned the papers as quickly as possible to their sourcel . could not help thinking that if I had been in that line of business—which I was not—there were a few interesting items in these papers. As I said, the bigger the organisation, the bigger its ramifications, the more its administrative problems are itemised by legislation and so forth, the greater the difficulties in that regard. In a nutshell, Deputy Colley's amendment is preferable to what is in this section. I earnestly urge the Minister to consider the proposition I have outlined in order to avoid amendments and provisions of this nature as far as possible in the future. The Minister suggested that unless there was evid- ence that the section as it exists is being abused we should not amend it. I suggest that that is a wrong approach. Our objective ought to be to ensure as far as we can that it cannot and will not be abused. To do that I am suggesting this amendment. The Minister says it will make no difference. I believe it will make

some difference. I am satisfied, and so is the Minister, that it will not in any way inhibit the Revenue Com- missioners in the exercise of their duties under this and previous legislation. The general proposition that the Revenue Commis- sioners may not act unreasonably is one thing but the proposition that they must, in relation to these partic- ular sections, "reasonably require information" is dif- ferent from "information which they think necessary". It may be a slight difference but there is a difference. There is a level laid down which enables an aggrieved citizen to get some protection from the Courts, in my view, a greater degree of protection than would be available to him if the section is at it is and at the same time, without inhibiting the Revenue Commis- sioners in the exercise of their functions in any way. I, therefore, suggest that the Minister ought to accept the amendment. Mr. R. Ry an: As a lawyer, I am impressed by pre- cedent. I would prefer to use the language that is tried and tested than to embark upon a sea of novel lan- guage. Briefly, I would like to draw attention to case law so that any person who wanted to pursue this matter further will see where the support for my argument lies. They will also see that I am not en- gaged in something which is radical and dangerous. I refer to the case of Howard de Walden v the Com- missioners of Inland Revenue, 25 T.C. 121 ( y e ar 1941). There Lord Greene said:

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Briscoe Smith & Gardner Donnelly seek a person for their taxation department as part of the longer term plans for this area. In due course he will be expected to provide a tax consultancy and planning service to individual and corporate clients. This will cover the new capital taxes as well as income taxes. Applicants should be a solicitor or barrister, preferably recently qualified. A willingness to undertake research in tax law is more essential than practical experience. In addition, the applicant should be prepared to study for a chartered accountancy qualification. In return, we offer an attractive salary, a chartered accountancy training con- tract and the opportunity to obtain comprehensive training and wide experience with our taxation manager. Professional development courses will be available with us through our international associates, Deloitte & Co. If you are interested and have the necessary requirements please send career details to : JOHN DONNELLY B.L., F.C.A. BRISCOE SM I TH & GARDNER DONNELLY CHARTERED ACCOUNTANTS 6 5 FITZWILLIAM SQUARE DUBLIN 2.

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