Last week I wrote about Revenue’s cruel and unusual treatment of exchange traded funds (ETFs). ETFs are the workhorse investment for private investors elsewhere in the world. They’re cheap, they perform well, they’re convenient, they’re varied. They’re basically all a person needs to manage their money for the rest of their life.  In Ireland, ETFs are discouraged by direct and indirect means. US ones are taxed every nine years at 41 per cent, plus the precise tax liability is ambiguous, plus you’re expected to self-assess, which is hard.  In the UK by comparison, everyone is entitled to put £20,000 per…

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