Mr. Martin McMahon:

I will explain in a very appropriate way. I had a Scope Section decision that ruled that I was an employee, which was literally two years after this special tax agreement. That Scope Section decision was appealed by the employer to the Social Welfare Appeals Office. During the hearing in the Social Welfare Appeals Office, a social welfare inspector read out a report which attributed evidence to a manger within the company. I lost. The case was overturned, despite the Minister's senior council and the Chief State Solicitor's Office saying that the appeals office was bound to hold that I was an employee. That is what it was told by the Chief State Solicitor's Office. It overturned the decision. In the meantime, I had a case for constructive dismissal in the Employment Appeals Tribunal. The Employment Appeals Tribunal heard the case for constructive dismissal, and at the same time made a decision on whether I was an employee or self-employed. It judged that I had always been an employee and that I had been constructively dismissed for looking for a Scope Section. The employer appealed that to the Circuit Court, and this is very important as it is a jurisdictional point. A decision of the Social Welfare Appeals Office can only be appealed to the High Court.