Diarmuid, Declan has summarised my view on the VAT issue. It was clearly a significant factor in the decision to involve the branch, but it should not have been. Whilst it may have contravened internal financial processes, the money has ended up back with the Revenue, and indeed the Branch states that it has been advised that legally it could not have done otherwise. To dissolve the branch for putting the law of the land above internal processes seems excessive.

That's what I meant about it being a red herring. It seems to be just an excuse to give an additional reason for dissolving the branch, rather than a genuine issue.