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However, the individual did not face it. That is the problem.

Let us ask the new chair of the board. Mr Hinds, if you were sitting in the position that Mr MacRae was in at the time, would you have approved the resignation request or would you have preferred to go down a misconduct route?

Thank you for your clarification.

Were you involved in any of the discussions at any point around the departure or performance of the former chief executive of WICS?

Were you involved in the telephone call between Donald MacRae, the former chair of WICS, and a number of Government officials, about which he claims that, in that call, approval was given for the severance? He also states that that was confirmed in a second phone call on 20 December, and that the words that were used were “You can do this”. Were you involved in that?

Is there perhaps a risk that Mr Sutherland has been used as an easy scapegoat for all the failings, given that he is no longer part of the organisation?

I picked that year, because in an exchange that I had about taxation with Alyson Stafford from the Scottish Government on 25 April last year—we were talking about inward migration to Scotland increasing tax revenues—she made the following statement. This is why it is important, I think, that we understand the numbers, because she said:

“In 2021-22, taxable income in Scotland increased by £200 million as a result of the positive inward migration of taxpayers.”—[Official Report, Public Audit Committee, 25 April 2024; c 7.]

Presumably, that £200 million is part of your £749 million in exhibit 3. If we use the 11 per cent calculation that I highlighted earlier, it would mean that that £200 million would result in only £20 million of net benefit to the Scottish budget. Is that assumption correct? I did not have this data to challenge what was being said at the time, but, nearly a year on, we now have the ability to look at these numbers and see what they mean in real terms to the Scottish Government’s budget.

Perhaps that is a question for the Auditor General.

Who was, then?

Did that person erroneously give approval for the business case?

I was just challenging you on this, because paragraph 60 of your own report makes quite a profound statement. In that paragraph, you talk about the net benefit of the devolution of tax being significantly less than the taxes that are paid, but then you state:

“This is due to the relatively slower economic growth in Scotland.”

It is important that you substantiate that claim, because, as you have said, we will be challenging ministers on that comment.

Thank you very much. I have no further questions.

However, given everything that you said in your opening comments about the behaviour of the management at WICS—