Ms Josephine Feehily:

Many of the people who had ongoing communication with the authorised officer are retired. As I have said in my opening remarks, this goes back quite a long time. We have reviewed the papers as best we can in preparation for today.

In terms of my reaction to this, my conclusion is that the gentleman has expressed a view, but a view is not a fact. Without knowing what basis he has for that view - I have some sympathy - because I cannot show him Revenue's files any more than I can show the committee Revenue's files. I can only assure him and assure the committee, as I did in my opening statement, that every document and every piece of information which came to us, either from him or from his Ministers, was examined and followed up, wherever it took us.