Ms Marie-Claire Maney:

I think approximately 54% of the quantum under appeal is corporation tax. We had an oddity last year in that I dealt with a case of nearly €600 million - €587 million, to be precise - on stamp duty. There are oddities, but, for the most part, the very large cases are corporation tax. They are extremely complicated and they take a long time. Members will see on page 15 of the booklet we sent to the committee that there is a case listed for the whole month of November that involves €1.6 billion. Once we get that off our books, so to speak, that will make a good inroad into the €4.2 billion that is currently under appeal.