Ms Marie-Claire Maney:

They are challenging in terms of the complexity, the volume, the length of time they take to hear and the length of time to determine and write up. They are not the same as dealing with a very small case, obviously. They are a challenge. Certainly, even the O'Donoghue report that reviewed the commission in 2019 did not envisage this type of appeal and the quantum and complexity under appeal. We are now dealing with cases as complex as those of the commercial courts and often they are running in parallel with the commercial courts. Nobody in the State should be under any illusion about how much of a challenge this top cadre of cases causes in terms of resourcing, dealing with them and the manpower needed. Even for the organisations, the Revenue Commissioners and that party needed 11 months to prepare for the tax appeal themselves. The date in November that we gave was from them. We have listed it for a full month just to hear the case, not to determine it. That is a full one twelfth of my year on one case. That is the soonest the parties could be prepared for hearing that case. It is a huge resource from the Revenue Commissioners, a huge resource from the party and a huge resource from us. Other than that, I cannot stray into making any comment on the case.