Ms Josephine Feehily:

The word "adviser" sometimes conjures up an image of big firms, even when one is referring to qualified, in-house tax practitioners. It is not as widespread in the public sector as it is in the private sector. I am referring to in-house, ordinary tax expertise and that is just an observation I would make. Public bodies are extremely anxious to be responsible and compliant. I do not have any reason to believe otherwise. Sometimes, however, the lack of expertise in-house may perhaps cause them not to understand the full extent of their obligations. What we wanted to do was invite them to talk to us if they had any concerns, namely, to ask rather than to assume, and they have taken the opportunity to do so. The committee will be familiar with the fact that public bodies will often make disclosures in respect of their tax affairs in their own accounts. I am precluded from discussing the tax affairs of individual public or private bodies or private citizens because those affairs are confidential and the entitlements of these entities are no different.