Mr. Niall Cody:

I know that Revenue and the Tax Appeals Commission would be exchanging information on some of the cases for submission to the committee, but I have not seen the individual cases. I have been watching with interest some of the exchange of information and I am very conscious of taxpayer confidentiality, but I am also very conscious that taxpayers have the right to have their appeals heard in camera. The appeals commissioners publish their determination and ensure that details of what taxpayers earn are made clear.