If the Head Office was concerned that the project was running into financial difficulties and didn't have confidence in the local branch to sort it out, then I can see why it felt it had to intervene. What does seem to be in question is whether the way it intervened was appropriate. Breandan argues that the local branch didn't want to discuss it, the local branch seems to be saying that Head Office wasn't prepared to listen.

It is also understandable that the local branch was defensive about what it no doubt saw, and still sees, as its project, whereas Head Office sees it as a Comhaltas project.

There was clearly always going to be a gulf between the two sides. Perhaps dissolution was the only step open to Head Office, I don't know. Even if it was, the way they have gone about it seems to have widened that gulf, and drawn in many people who were not previously involved.

Whoever is right or wrong, the whole thing seems to have been handled pretty badly. The question now is whether the mess can be sorted out. At the moment its not clear that either side is very interested in doing so.

So far as the VAT refund is concerned, in my view its a red herring. The correct amount of money ended up back where it belonged. The issue seems to be that it did not go through the proper channels. No doubt that has put someone's nose out of joint, but it doesn't appear to me to be a major problem.