Tax is a continually contested terrain, a constant and evolving battlefield between the creative impulses of tax advisers and the constraining influence of tax authorities. The former aim to reduce the tax liability of clients by crafting canny schemes and wily manoeuvres, while the latter is intent on shutting down loopholes. It is, according to one person who has worked for both the Revenue and in private practice, akin to a “cat and mouse” game between adviser and authority. A new scheme is devised, with the promise of slashing a tax bill. If Revenue officials believe it is too aggressive,…

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