Mr. Martin McMahon:

According to the Revenue Commissioners themselves, present at that meeting were representatives of courier employers, an accountancy firm which had lobbied the Revenue Commissioners for many years to have all couriers classified as self-employed, and the Revenue Commissioners. That is who was present at the meeting. There is no reference to couriers or to individual couriers being at this meeting. There is no reference other than the Chief Inspector of Taxes at the time asking the company to inform the courier companies to inform the couriers that this was going to go through. They were not represented nor can anybody say they were represented nor can anybody say a single courier could speak for all couriers past, present and future for evermore. That is the important thing - for evermore.