Within the architecture of Irish taxation, the Medium Enterprises Division is a relatively recent construct. Through its Large Cases Division, the Revenue Commissioners has long assessed the tax tactics and strategies employed by the country’s richest citizens, dedicating significant resources to monitoring schemes, offshore assets, and trusts. The MED, unwrapped in 2018, was designed to operate a level below – monitoring the activities of the wealthy as opposed to the super wealthy. Based on internal Revenue briefing notes, it monitors around 16,000 individuals. The criteria for inclusion is based largely on business interests, with the list including individuals whose businesses…

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