John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

An individual with no means has to pay his or her costs. He or she is not assisting Revenue but is the guinea pig in this High Court case and Revenue is the one that is testing it. If Revenue wins, the precedent is set and the law has been tested, but the man is broken and his family is broken. With the amount of money involved, it was not fraud or anything like that. In fact, the commentary was that the man was good at what he was doing. It was a point of law. That individual now stands the risk of having to pay, if not part of Revenue's costs, then all of the costs. There must be a fairer way of doing that.