Mr. Niall Cody:

If you take the case we talked about earlier that is going to the Supreme Court, what would happen is as follows. If there was a dispute between Revenue and a company and we reckoned that a category of the workers were employees and the company disagreed with us, ultimately we would have to issue an assessment. The company would appeal that assessment and it could pay the money if it felt it would be better to do so such that it would not suffer interest in the future. We would deal with the employer in that case and we would raise the assessment.