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This report examines the management of the tax appeal process, provides analysis on the value of tax under appeal, the outcome of appeal cases and the time under appeal. It also reviews progress in implementing the recommendations of a 2018 review of the Tax Appeals Commission.

This report outlines the overall administration of film relief, reviews the Department of Culture, Heritage and the Gaeltacht’s approval mechanisms, examines the administration of this relief by Revenue and reviews the business case underpinning film relief. Tax relief for investment in films (film relief) was first introduced in Ireland in the 1980s. 337 projects were granted relief totalling €273 million in the period 2015 to 2018, reducing corporation tax receipts by an equivalent amount.

Revenue’s self-assessment compliance regime includes audit interventions (such as audits and investigations) and non-audit interventions (such as assurance checks, aspect queries and profile interviews). The report reviews controls over compliance interventions and the agreement and collection of tax settlements.

This report summarises the transactions on the Central Fund and highlights some key trends. Because the Finance Accounts do not inlcude a balance sheet, the summary position in relation to key assets and liabilities, including the national debt, is also set out.

This report reviews recent trends in corporation tax losses, including sectoral information. Forecasting of corporation tax losses is also reviewed.

Following on from a 2009 C&AG report, Revenue's progress in tackling tobacco smuggling is examined, including the method used by Revenue to estimate the level of illciit tobacco in the Irish market.

This report summarises the transactions on the Central Fund and highlights some key trends. Because the Finance Accounts do not inlcude a balance sheet, the summary position in relation to key assets and liabilities, including the national debt, is also set out.

Revenue's management of high wealth individuals (individuals with net assets of over €50 million) and Revenue's management of its anti-avoidance work.

The Chapter presents the receipts into and issues from the Central Fund together with details relating to NTMA borrowing and information about certain liabilities and assets of the State. This report summarises the transactions on the Central Fund and highlights some key trends.

This chapter examines the the factors contributing to the volatiilty in corporation tax receipts at a sectoral and national level.