Mr. Martin McMahon:

Yes. They refused. The process of test cases, which culminated in 1995 and then continued to 1998 when a special tax arrangement was agreed, coincided with the Denny case going through the higher courts. The Revenue Commissioners indicated they did not care what was going on in the courts and that they would set their own precedents, in order that irrespective of what happened in the courts, they could continue to do what they had always done, namely, decide who is employed or self-employed, based on a political rather than legal imperative.