Mr. Mark O'Mahony:

We have always been conscious that we are a tax appeals body for everybody. We are not always dealing with multinational corporations with tax bills in the hundreds of millions. We are also the body for the small farmer from west Cork. We have the statutory power to be flexible and we exploit that to the maximum. If we have a small taxpayer with a small appeal and who has a grievance, genuine or otherwise, we are flexible. We do not apply the same standards to a small person who does not have professional representation as we do to a large body which has a solicitors' firm and a professional firm of accountants. We have a statutory power under section 949U to do a paper-based determination. That is something that-----