Henry Walsh, a dairy farmer in Oranmore, Co Galway, has just won his High Court case against the Revenue Commissioners. The judgment delivered by Ms Justice Emily Egan on May 26 has now been published and puts an end to Walsh’s battle with the tax authority over an unexpected income tax bill received at Christmas 2016 for €2,001.64. The dispute, however, reached far beyond the farmers’ individual case. He was one of around 400 members of Kerry Co-op targeted by Revenue six years ago over so-called patronage shares and their tax status, with many more suspended to the outcome of…

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