Ms Josephine Feehily:

It is unique, so if I were to comment on a process, it would be commenting on the case. The normal engagement process for taxpayers who feel aggrieved comprises three different routes, or they can use all three. We have an internal review system. We call it "internal review" but in the case of the people doing the review the taxpayer can choose between an internal individual and an external individual. They can appeal to the Appeal Commissioners if it is a tax matter, or they can go to the Ombudsman. A large number of cases go to the Ombudsman every year and they are resolved - or not, as the case may be - through that process. Almost always, however, they are resolved.

There is a process in place for the generality of cases. However, if I talk about a process for a case that is unique, I will be commenting on the case, and I am not in a position to do that.