Mr. Mark O'Mahony:

I might add that they are also resolved through case management conferences, which is a new statutory power we have to get the parties together for an informal hearing. We have found those hugely useful in terms of netting issues and clarifying issues generally for the taxpayer rather than for Revenue. Very frequently, when the issues have been clarified between the parties there is ground for a settlement, so we have been focusing on that because it does yield results.