Mr. Mark O'Mahony:

If an appeal is settled between an appellant and Revenue, we do not know what the outcome is, as it is a confidential agreement. We can say what happened if we refuse or dismiss the appeal, but a very significant number of appellants settle while the hearing is pending. Therefore, we are not in a position to give a breakdown. Our focus is not on whether Revenue or taxpayers win more cases. We want to make robust judgments that will withstand scrutiny. We are not really keeping track; we are only interested in getting it right.