Mr. Niall Cody:

I must hesitate, and we have discussed various issues before. I do not think the committee will ever get me to come in here and say that I am happy and that we have everything under control because on the day we do that, somebody will find something the day after. Hopefully, it will be ourselves who will find it before somebody else does or the Comptroller and Auditor General will find something.

Something like 900,000 cases are registered between corporation tax and income tax. A lot of them are very small and the Chairman would know the kind of base.