My reading, despite the 'musings' of his contact in Revenue, is that you can hardly go back at this point and suggest that Anglo shareholders backdate the write-off of their holdings to 2009... there could've been other transactions entered into in the meantime while shareholders were waiting for the assessor to be appointed by the Minister for Finance and the issue to be resolved.
I held Anglo shares and I'll be taking the view that the shares were finally written off at the date of liquidisation last year, which I think is prudent and reasonable.