Ms Josephine Feehily:

The business in question is managed by the large cases division and all the cases managed by that division are subject to comprehensive reviews across the various tax heads and returns. Realistically, with businesses of this size the only way to test any propositions is by sampling, which has been done. With regard to the CSO, services are outside the scope of Intrastat, so I do not know the answer to how the CSO gets its trade statistics figures for services.