Mr. Derek Moran:

Not directly. We sat down in the second half of 2014 and into 2015 and looked at our governance framework because, as an organisation, the Department was subject to a lot of turmoil and change over a period. We wanted to bed down a view of our culture and how we should behave. It was an interesting discussion. The sort of behaviours that the Chairman described are not acceptable. I do not know the cases and, even though they are historically helpful within the Department of Finance, those examples are just not acceptable. We work for the taxpayer. Sometimes there will be litigation against a taxpayer for whatever reasons, but it should always be in the most courteous and understanding way possible.