Mr. Martin McMahon:

It is a huge contradiction on the part of the Revenue Commissioners and it really goes to the heart of their credibility in this. How can the Revenue Commissioners say each case must be taken on its individual merits, but they have decided to label them all as self-employed, based on this test case from an appeals officer in the social welfare appeals office? Both things cannot be true at the same time. The evidence shows that the actual truth is that they have labelled all couriers as self-employed based on a social welfare appeals office decision. That decision is clearly described by the Secretary General as a test case. Both things cannot be true. Somebody needs to nail the Revenue down on this. It cannot be true.