Last month, the Irish tax authority suffered a bruising defeat in the High Court over a complex Berlin bond tax scheme that allowed four high-net-worth investors to wipe massive sums off their tax bills. Revenue had successfully challenged the scheme in the Tax Appeals Commission, but the four individuals, all significant figures in the world of media, finance, and entertainment, won their appeal in the High Court. The court ruled that the individuals and their advisors had outflanked Irish tax legislation by “cleverly and deliberately” taking advantage of anti-avoidance provisions in Irish law. I have written about the case extensively…

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