On Thursday, Mr Justice David Nolan delivered the High Court’s judgment in one of several tax battles opposing the multinational medical supplier Medtronic and the Revenue Commissioners. In this case, the judge re-examined a 2022 Tax Appeals Commission (TAC) determination made after poring over “32 lever-arch files”, nine days of hearings and receiving submissions from “very eminent senior counsel who also appeared before me,” Justice Nolan wrote. As reported by The Currency at the time, the tax authority took the dispute to the High Court after losing before the TAC to Covidien, now a subsidiary of Medtronic. This particular case…

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