Victor Boyhan (Independent) | Oireachtas source

I get the gist of it. What are the key learning for Revenue out of this? This could be accidental. There are a load of reasons; it is not necessarily deliberate fraud. When some of these audits are teased out in the Revenue risk assessment process, what can Ms Lyons say as a general rule? What is being observed here? Is it that people do not fully understand the scheme? Is it shoddy accounting? What is the general learning out of that?