In some respects, the Department of Finance review of the fund sector is welcome. For small savers and investors, the goal to simplify and bring consistency to the tax treatment of their investments is laudable, if overdue. But the review is also an opportunity missed, or at best delayed. Most obviously, it failed to introduce or chart a pathway to a simple and tax-efficient domestic regime. For now, policymakers remain deaf to the compelling case for an Irish ISA. Pondering the first Labour Budget in the UK since 2009, thoughts naturally turn back to the Brown years. As Chancellor, Gordon…

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