Mr. Charlie Phelan:

There are a number of questions. I will take them, and split some of them, and I will ask Mr. Walsh to answer some of them as well.

As regards a letter to the taxpayer clarifying it, we will certainly write again to all of those we have written to. We will put everything that is in the public domain as we see it into that letter and explain the next steps, a lot like what we have said. We will certainly write to all of the taxpayers and engage with them. Some of them have engaged with us, but we will certainly respond to all of the 400 taxpayers to put more information in there for them.