Ms Lorna Gallagher:

I thank the Senator for the question. There are a couple of answers. If it is a stand-alone appeal and it sets a position in respect of a particular provision of legislation, it is conceivable that on consideration of that position, the Revenue Commissioners will take a particular view. However, it is not a necessity. Any appeal may be appealed by a party who has not been successful. The short answer is that it depends.