Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 20 May, 2022

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2022 to 30 Apr, 2022

Specific Details Meeting of the TALC Direct/ Capital Taxes Sub-committee. (The minutes of this meeting will be published by TALC).

Intended results To gain a better understanding of the technical and administrative issues related to direct and capital taxes.

Name of person primarily responsible for lobbying on this activity Clare McGuinness

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (2-5)

Meeting on 24 February 2022. Meeting on 28 April 2022. Further meeting on 31 March 2022 with Revenue Legislation Services (RLS) personnel to discuss the relevance of the Tax Appeals Commission Determination in 01TACD2022 to the tax treatment of employed general practitioners with GMS contracts and to gain a better understanding of the technical and administrative matters related to the tax treatment of employed general practitioners with GMS contracts.

Submission (1)

Submission to Revenue on 13 April 2022 seeking further clarification regarding the definition of a close company and its relevance to charities.

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Declan Rigney Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)