Ms Marie-Claire Maney:

Not by ourselves. That would be completely outside our remit and we would have no facility to even assess that. That really would be a matter for Revenue and the chairman of Revenue. It would be entirely incorrect if we started to even consider such matters because it might start to influence how we schedule cases and we have to be completely independent in terms of how we do that. I am not trying to be evasive, but the business and financial circumstances of those organisations, companies and individuals no doubt are entirely outside my remit.