Mr. Mark O'Mahoney:

Once an appeal comes to us, one of the first steps we have to take is to notify Revenue that an appeal has been brought because it does not know that now. The notice of appeal that we receive has details of the appellant's or taxpayer's complaint, so that goes to Revenue. We see that where there are very simple differences between Revenue and the taxpayer and it is a straightforward error on one part or the other, it can very often be resolved without much further input from us. There is a degree of drop-off at that early stage.