When the High Court sat down to consider the appeal of Peadar Hamill, a retired farmer from the borderlands who found himself facing income tax and VAT assessments running to more than €360,000, there was no great sense of drama. No multinational was party to the action, no criminal syndicate, no elaborate scheme of offshore trusts.  It was, on the face of it, a simple case — or at least, it looked that way. But as the court picked through a decade of lodgements, missing paperwork, unanswered letters and late legal arguments, the Hamill case quietly revealed something more significant:…

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