Imelda Munster (Louth, Sinn Fein) | Oireachtas source

I thank Mr. McMahon for coming before the committee today. The first thing I want to ask relates to test cases. Mr. McMahon's submissions to committees over the years seem to have focused on test cases and it has been apparent for some time that the Revenue and the Department of Social Protection have denied that these cases existed. Now that they have acknowledged that these cases did exist, they suggest that they are no longer in use, having been replaced by this charter. Can Mr. McMahon indicate whether those historic cases have been implemented and are they still, in effect, being developed?