Revenue must restore public confidence in the tax system and demonstrate an even-handed approach to all taxpayers. This requires more transparency and accountability.

Radical restructuring is urgently required to cope with demands of modern economy. New governing board, with three non-executive directors, and new management structure needed.

Revenue must "continually adapt" its dual strategy of voluntary compliance and tackling evasion. Further improvements possible in pursuing defaulters.

Appeal procedures work "satisfactorily" but Appeal Commissioners should consider publishing an annual report and review their resource needs.

Review group "not persuaded" that a dedicated Revenue Court alone would lead to significant increase in prosecutions.

Current procedures for non-filing of returns "appear to be working reasonably satisfactorily".