The O'Hagan family's lawyer, Niall Murphy, said they would be considering options including making representations to Northern Ireland attorney general John Larkin QC over an inquest and potential civil litigation.

BBC: No prosecution in Martin O'Hagan murder case

John Whiting, tax specialist at Pricewaterhouse Coopers, has been following closely the representations made to the minister responsible, the Paymaster General, Dawn Primarolo, which include a joint attack from the Chartered Institute of Taxation, the Institute of Chartered Accountants and the Law Society.

BBC: By BBC News Online's Iain Rodger