Jonathan O'Brien (Cork North Central, Sinn Fein)
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The next one is the more interesting one for me. It is under Total Quantum per Tax Type, income tax. The tax quantum per tax type is just in excess of €19 million. It states:

This appeal relates to the taxation of certain monies found at the Appellant's dwelling during the course of an audit which the Respondent contends relates to untaxed self-employment income. The Appellant submits the monies represent accumulated savings which are not taxable.

My reading of that is that some man or woman has tens of millions in cash in their attic. The tax liability on that, including penalties or whatever, is now €19 million. To get to a point where the tax liability is €19 million, what type of money would one be keeping in one's house to reach a tax liability of that amount? It refers to certain moneys. It does not refer to anything else so I presume it is cash, and it was found in the appellant's dwelling.