Alice-Mary Higgins (Independent) | Oireachtas source

I thank Mr. McMahon for his testimony. As others have said, it is very strong and very meticulous, and it really goes through the narrative that is being put forward by both the Department and Revenue. The contradictions, as they emerge, are very clear. I was struck by a few things. Mr. McMahon mentioned the Scope Section, and of course we heard from it earlier in our discussions on bogus self-employment. It spoke about its frustration with people not coming forward, but it is very clear that one of the concerns with people coming forward is that they will not achieve satisfaction. I was struck by the considerations that the Scope Section told us that it was applying in its decision - a transparent decision that it would be making around who would be employed or self-employed. Among those were the issues of control, contract and methods of a new economic reality. It is striking how deeply the agreement between courier companies, reached for tax purposes, contradicts that-----