It has been nearly five years since Revenue relaunched its Co-operative Compliance Framework (CCF) for taxpayers in the Large Cases Division (now the Large Corporates Division, LCD). To date, the feedback from both Revenue and taxpayers has been broadly positive, with 125 corporate groups having signed up – equating to approximately 25–30% of those eligible. Although this number may seem quite modest, the authors understand that the uptake is in line with Revenue’s expectations, and undoubtedly there would have been capacity constraints in LCD had additional taxpayers signed up. In particular, there has been strong participation among larger multinationals where their tax affairs tend to be more complex or additional support from Revenue may be required.
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