Mr. Niall Cody:

There has been a lot of commentary about the courier issue since we issued the guidance. If somebody is specifically an employee, he or she can have employee status, but it has to be in the context of the circumstances of the employment. There are two parties involved in the contract, which is the reason in respect of the particular delivery company we challenged the case for the particular circumstances and we were successful. The issue of the Tax Appeals Commission is discussed at various committees. The Tax Appeals Commission's decisions are now published and have been for the past few years. The recently published decision sets out the challenge made by the Revenue Commissioners, because we felt that the circumstances were such they deserved to be challenged.