Mr. Niall Cody:

My predecessor and my predecessor's predecessor has been before the Committee of Public Accounts speaking about aggressive tax avoidance. We have a team of people working on avoidance. This failed the avoidance test as it went beyond avoidance. However well-intentioned was the planning, it did not work at all. I would think aggressive avoidance is probably not as prevalent as it was a number of years ago. We have teams of people looking at it. One of the strategies we are trying to look at now is ensuring we know what is going on. We will always come to it after the event, as the structures are set up and self-assessment works in a way that the return comes in a good period after the event takes place. We then have to review, slice and dice the data, using analytics and third party information before making a challenge.