Presence of machinery and livestock can complicate matters if a receiver takes possession of a farm

Recently, there was a two-month suspended sentence for civil contempt, for a car dealer alleged to be giving the Revenue the “runaround” in its efforts to recover a €4.95m tax judgment, obtained 10 years previously.

The president of the High Court, Mr Justice Peter Kelly, imposed the sentence on the basis of his finding that Mr John Kane was in contempt of undertakings not to interfere with a Revenue-appointed receiver’s efforts to sell lands.