How to complain

External reviewers

Details of the current external reviewers are as follows:

  • Ms Niamh Caffrey is a lawyer and business professional who specialises in tax law. She has significant experience of advising a wide range of domestic and international companies on tax aspects of commercial transactions. She also has extensive experience in advising private clients on personal tax matters. She was previously a consultant and partner in a large legal firm. Prior to that, she was a director in a large accountancy firm. She has written articles and given talks on various tax topics.
  • Mr Michael Roche is a business graduate and accountant with wide experience in energy utilities. His senior management experience includes corporate finance, financial controller roles in a number of businesses,      international consulting, treasury management, energy trading and change management. He currently acts as a consultant to energy companies in Ireland and internationally.
  • Mr Roger Blackburn is a Fellow of the Institute of Chartered Accountants in England and Wales. He recently retired as a director and European treasurer of a large multinational company.  He has extensive experience in accounting, taxation, pensions as well as finance and treasury matters. He previously held a senior position in a large accountancy firm. He also is a member of one of the regulatory committees of the Institute of Chartered Accountants.


External reviewers are assigned to a case at the discretion of the Revenue Review Secretariat.

Next: Summary of sample internal and external reviews