You need to reach page 111 of Sinn Féin’s 114-page detailed manifesto to read the penultimate item in the party’s election platform, “Tax sovereignty and transparency”. This is a clear case of last-but-not least. The proposed restriction in capital allowances for multinationals’ intangible assets alone would provide half of the additional tax take Sinn Féin relies on to fund a promised 25 per cent rise in government spending. The party that came on top of first preference votes in Saturday’s election is likely to make this central plank of its budgetary plans a must-have in any programme for government to…

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