A farmer, a file, and a fight: A portrait of enforcement, one lodgement at a time
When the High Court sat down to consider the appeal of Peadar Hamill, a retired farmer from the borderlands who found himself facing income tax and VAT assessments running to more than €360,000, there was no great sense of national drama. No multinational was at stake, no criminal syndicate, no elaborate scheme of offshore trusts. It was, on the face of it, a simple case — or at least, it looked that way. But as the court picked through a decade of lodgements, missing paperwork, unanswered letters and late legal arguments, the Hamill case quietly revealed something more significant: just…
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