Mr. Paul McGarry:

It is probably too early to say how it will play out in that sense. If the committee calls in the Law Society, it may need to ask its representatives a similar question. Anecdotally, we understand there are English firms considering Ireland as a place to set up some form of office, whether big or small. That can only be in circumstances in which they perceive the need to follow the client. If their clients are saying to them that Dublin is where they are headed and if the clients are significant, the firms are likely to want to continue to provide the services. If it means they must be in Dublin, they will be in Dublin.

Senators Daly and Craughwell raised a few other issues. I am not certain I can answer the questions they asked, particularly the question about citizenship and Senator Craughwell's point about the situation of the 100,000 UK citizens who happen to live in Northern Ireland. That area is extremely complex. On the one level, there is the current position of people born on the island on foot of the Good Friday Agreement arrangements. It remains to be seen what the outcome of the Brexit negotiations will be. The fact those born on the island of Ireland are all entitled to be Irish citizens means that, as a matter of citizenship, they are entitled to benefit from certain rights and obligations quaIrish citizens. However, if they move into other areas such as corporate structures, if they are involved in companies and the companies are domiciled or based in Northern Ireland post Brexit and Northern Ireland is part of the UK, there will be similar problems for them. Similarly, one can see how there would be issues in areas such as family law if they are subject to domiciliary standing regimes in the EU. However, I think it is the same for Irish citizens wherever they are in the UK, not just in Northern Ireland, in that sense. I do not know the answer to the question Senator Craughwell raised about the 100,000 UK citizens in Northern Ireland.