It might have a cumbersome, unwieldy title, but the National Anti-Avoidance Branch of the Large Cases High Wealth Individuals Division of the Revenue Commissioners does some interesting work. It is the branch of the Irish tax authority that monitors the tax activities of the country’s wealthiest individuals – not just the super rich or the plutocrats, but the monied layer that operate largely under the public radar. Their focus is to root out extreme tax avoidance schemes that go beyond the scope of existing tax avoidance legislation. Most of those schemes involve offshore arrangements, so the division routinely gets information…

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