Mr. Niall Cody:

Obviously, the issues around company structure, personal services companies and employment structures have been the subject of a lot of controversy. For the past several years, we have had programmes addressing contractors and medical consultants which looked at aspects of those types of structures. Last year, we discussed the medical consultants. The Deputy is right, some of the issues related to abuse of expenses. However there were also issues with planning around the use of goodwill, and the transfer thereof between the company structure and the individual involved. We recovered some significant moneys there.

There are a number of reasons to take the approach the Deputy describes. One such reason concerns employers' PRSI. Some of this activity has to do with enhanced pension rules. In a way, one of the things-----