Revealed: the six schemes under investigation by the Revenue Commissioners

Creative tax schemes that might be controversial must be notified to the Revenue, which determines whether they fully comply with the Irish tax code. Revealed by FOI inquiries, here are the six main schemes under review

Tax is a continually contested terrain, a constant battlefield between the aggressive, creative impulses of tax planners and the restraining influence of tax collectors.

All over the world, there is an ongoing battle of wits between tax authorities and tax advisers, with one side determined to collect the tax and the other intent on developing schemes to minimise tax exposure.

In Ireland, a number of leading tax advisers have carved out lucrative niches ...