The inception of this story is a friendship, two men who met in the mid-1990s and struck up a rapport. In the years that followed that moment of convivial connection, the friends have been involved in multiple multi-million euro property deals, their affairs have been in the commercial court and one of the men has been removed from the Institute of Chartered Accountants following a disciplinary tribunal. The latest development in this saga comes from a decision by the Tax Appeals Commission (TAC) and, with it, a lesson in just how poorly asking Revenue to believe or accept verbal agreements…