I thank Neil Hamilton for his questions. As I said to the local Member, the questions asked of HMRC are those that I have already raised. I wouldn’t, however, wish to reach a conclusion or to judge whether HMRC have behaved in a responsible way, and whether the action taken by HMRC was proportionate to the level of debt. I would prefer to have all of the evidence and all of the details to hand before I make judgment. However, I would like to say that HMRC needs to be more responsible in terms of the approach it takes to employers within Wales. Many employers are providing essential work in very challenging areas or in very deprived communities, and the decisions reached by HMRC should not just be on the basis of how much debt is outstanding, but equally what the potential of the company is to repay that debt, and the impact that closure would have on the community. Responsible behaviour by HMRC is absolutely essential.