The Powers That Be
Read our article by Eamon Coates, which first appeared in Accountancy & Business, July 2012.
The Powers That Be Article
As part of the continual campaign to detect and deter tax evasion, and to maximise compliance in relation to both the filing of returns and payment of tax, the Oireachtas, in each recent Finance Act, has provided Revenue with additional powers. This article considers some of the more recent powers provided to Revenue in Finance Acts 2010, 2011 and 2012.