Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

In regard to corporation tax and the use of company structures to avoid paying PAYE tax, has the Revenue ever examined a company structure such as that where an engineer is a contractor for a company which is his only client in order to conclude whether the relationship is more akin to one involving a PAYE employee? When I was in practice, one would examine the sales ledger of a company to see if it had a myriad of customers in order to show it is a genuine company. Some would argue that such practices are tax avoidance because one uses corporation tax and has more options to escape PAYE. Has the Revenue ever examined such a company structure and concluded that a person has a PAYE relationship and should be an employee of the company?