Mr. Niall Cody:

I would prefer not to talk about how we carry out our programmes. The Deputy mentioned familiar cases which came to attention because we ended up in tax appeals. They did not end up being challenged in the courts because someone decided they wanted to tell us about things. We have a programme to look at compliance with residency rules for high wealth individuals. The rules are set out and have changed a bit over time, but ultimately the number of days is 183. We pay attention to compliance. The Deputy talked about the entities carrying out research and development and the fact that they would have advisers and people working on the issue, but I can assure her that high wealth individuals, whether resident or non-resident, are very well advised.