Mr. Terence O'Rourke:

I was involved with the Institute of Chartered Accountants and dealt with many practitioners servicing the needs of small businesses up and down this land and the same issues arise in all sizes of companies and for tax advisers in all sizes of companies. Where people have breached and gone outside the law, they are penalised and properly penalised. There are lots of areas where you need to interpret the law and make sure there is agreement between the Revenue and the company.