Ruling on preliminary application in tax proceedings was correct in substance

By: Ciaran Joyce BL

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Court of Appeal dismisses appeal of High Court refusal to quash decision of the Revenue Appeals Commissioners on appeal from the Circuit Court, finding that, while the Circuit Court judge’s reasoning may have been flawed, he was entirely correct when he decided to reject the preliminary application, which was based on a misinterpretation of tax legislation, and there could be no possible justification for quashing the decision of the Circuit Court judge by way of judicial review.

Tax law – judicial review – appeal of High Court refusal to quash decision of the Revenue Appeals Commissioners on appeal from the Circuit Court – challenge to the refusal to dismiss amended assessments of income tax returns – Revenue Commissioners Underlying Tax (Insurance Products) Project – s. 942 of the Taxes Consolidation Act 1997 – operation of the Waiver of Certain Tax, Interest and Penalties Act 1993 – s. 955 of the Taxes Consolidation Act 1997 – whether, pursuant to s. 5 of the 1993 Act, the production of a Certificate issued by the Chief Special Collector under s. 2(4)(a) of the 1993 Act in response to a particular enquiry by the Revenue Commissioners, within thirty days of the commencement of such enquiry, precludes all further enquiries in respect of the period covered by the Certificate – while the Circuit Court judge’s reasoning may have been flawed, he was entirely correct when he decided to reject the preliminary application – there could be no possible justification for quashing the decision of the Circuit Court judge by way of judicial review – appeal dismissed.

Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.

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