The British Virgin Islands, a volcanic archipelago in the Caribbean, were named “Santa Úrsula y las Once Mil Vírgenes” by Christopher Columbus in 1493 after the legend of Saint Ursula and the 11,000 virgins. Today, the jurisdiction is best known for its reef-lined beaches, and its role as a facilitator of global finance, opaque tax structures and secretive corporate shells. And it was here, on a string of islands with a combined population of less than 32,000, that 32 Irish high net worth individuals sought to pull off one of the most daring tax plays in a generation. Claiming to…

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