Mr. Niall Cody:

We have put a lot of work into addressing bogus self-employment. Our joint inspection units do regular site visits to the construction sector. As the Deputy mentioned, and as our briefing document stated, the system has evolved a lot. I have spoken to a previous configuration of this committee and to the joint committee on finance about bogus self-employment. The trend is very much towards company structures - personal services companies and managed services companies that are set up to provide the employment to the principal contractor through a company.

We have no legal entitlement to look through that corporate veil. We have carried out extensive projects in respect of those companies and their tax compliance. The matter was the subject of an examination by the Comptroller and Auditor General a few years ago. We have done our exercises on medical services provided through companies and across the board. Part of the challenge is that there is no legal basis to look through the corporate structure-----