By Mark Tottenham BL in White J (Michael) No Comments Tags: Road traffic law, Taxation
Murray v. The Revenue Commissioners [2012] IEHC 53
(High Court, White J, 7 February 2012)
High Court dismisses claim against Revenue Commissioners for seizure of motor vehicle, and directs forfeiture of vehicle.
Detention and seizure of motor vehicle – claim for damages against Revenue Commissioners – counterclaim for forfeiture – s. 140(4), 141(1) and 127, Finance Act 2001 – Vehicle Registration Tax – conversion from passenger vehicle into More
By Mark Tottenham BL in Denham CJ, Hardiman J No Comments Tags: Environmental law, Taxation
Viridian Power Ltd v. Commission for Energy Regulation [2012] IESC 13
(Supreme Court, Hardiman J (with him Murray J, Macken J), Denham CJ (dissenting), McKechnie J (dissenting), 23 February 2012)
Supreme Court allows appeal from High Court, and quashes directive from Commission for Energy Regulation prohibiting carbon emissions levy from being “bidded in” to bid for supply of electricity.
Hardiman J (Full text.): Judicial review – electricity generation – carbon allowances – appeal from High Court (Clarke J) – emission trading allowances (“carbon allowances”) – European Communities (Greenhouse Gas Emission More
By Mark Tottenham BL in Hedigan J No Comments Tags: Constitutional law, Human rights, Taxation
Dunnes Stores v. Revenue Commissioners [2011] IEHC 469
(High Court, Hedigan J, 13 December 2011)
High Court refuses judicial review of decision of the Revenue Commissioners to apply plastic bag levy to bags other than carrier bags. (Full text.)
Judicial review – assessment of environmental levy due under Waste Management (Environmental Levy) (Plastic Bag) Regulations, 2001 – levy on plastic bags other than those suitable for use at point of sale – s 72, Waste Management Act 1996 – More
By Mark Tottenham BL in Laffoy J 1 Comment Tags: Company law, Taxation
In Re Burren Springs Ltd [2011] IEHC 480
(High Court, Laffoy J, 19 December 2011)
High Court makes winding up order of company on application of revenue, notwithstanding pending determination of tax credits allegedly due. (Full text.)
Company law – petition to wind up company – application by Collector General – demand made under s 214, Companies Act 1963 – deemed insolvency – claim by company for research and development tax credit to set off against liability – More
By Mark Tottenham BL in Peart J No Comments Tags: Negligence, Taxation
Tobin v. Foley [2011] IEHC 432
(High Court, Peart J, 22 November 2011)
High Court grants order that respondent was liable to a revenue penalty of €102,460 for negligently submitting an incorrect CGT return. (Full text.)
Taxation – Sections 1053 and 1077B(3), Taxes Consolidation Act, 1997 – whether respondent liable to penalty for negligently submitting an incorrect Capital Gains Tax return – sale of licensed premises – prior determination of revenue’s More
By Mark Tottenham BL in O'Donnell J No Comments Tags: Taxation
O’Flynn Construction Ltd v. The Revenue Commissioners [2011] IESC 47
(Supreme Court, O’Donnell J, Fennelly J, Finnegan J, Macken J, McKechnie J (diss), 14 December 2011)
Supreme Court dismisses appeal from High Court on case stated from Revenue Appeal Commissioners, and holds that the Revenue Commissioners were entitled to find a tax avoidance scheme was a “misuse or abuse” of export sales relief provisions.
O’Donnell J (Full text.): Export sales relief – exemption of certain profits from corporation tax – shareholder exemption from income tax – tax avoidance scheme – whether scheme in contravention of s 86, Finance Act 1989 – More
By Mark Tottenham BL in Denham CJ No Comments Tags: Costs, Discovery, Taxation
GH v. I and G [2011] IESC 31 (29 July 2011)
Supreme Court (Denham CJ) dismisses appeal from decision of High Court (O’Sullivan J) awarding costs to respondent in application by revenue for information relating to investigation of bogus non-resident bank accounts. (Full text.)
Order for costs – taxation – High Court orders directing respondents to provide information to applicant tax inspectors in relation to bogus non-resident bank accounts – s 908 of the Taxes Consolidation Act, 1997 (as amended) – order that applicant pay to the respondents the costs of the previous applications, and costs of complying with order – whether conduct of respondents required that they pay costs – whether principle existed that, where a party carried out work for benefit of other party that they were entitled to the costs and expenses thereof – discretion of trial judge to award costs – nature of s 908 application – whether costs of financial institution in complying with order to provide information to revenue authorities should be borne by revenue authorities.
O’C (J.B.) v. D. (P.C.) H.C.S.C. [1985] 1 I.R. 265
By Mark Tottenham BL in Laffoy J No Comments Tags: Case stated, Taxation
Revenue Commissioners -v- Droog [2011] IEHC 142 (Laffoy J, 31 March 2011)
High Court decides, by way of case stated, that the Appeal Commissioner was correct in determining that the four-year time limits provided in sections 955 and 956 of the Taxes Consolidation Act 1997 applied to the forming of an opinion in relation to tax avoidance schemes under section 811 of the Act. (Full text.)
Taxation – decision of Appeal Commissioner – case stated – s 941, Taxes Consolidation Act 1997 – loss arising from partnership – whether a tax avoidance scheme – whether notice of opinion by Revenue Commissioners out of time by virtue of sections 955 and 956 of 1997 Act – invocation of anti-avoidance measures nine years after self-assessment – section 811, 1997 Act – whether term “at any time” in section 811 had effect of disapplying time bars in sections 955 and 956 of 1997 Act.
Cronin (Inspector of Taxes) v. Cork and County Property Company Ltd. [1986] I.R. 559
Keogh v. Criminal Assets Bureau [2004] 2 I.R. 159
Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 1 KB 64
Harris v. Quigley[2006] 1 I.R. 165
D.B. v. Minister for Health [2003] 3 I.R. 12