Trusted by the judiciary, government lawyers, prosecutors, and many leading counsel. Click here to request a subscription.
|
or click here to request site subscription to search and view all judgments |
The Court of Appeal dismissed two related appeals by the defendant against the granting of summary judgment in favour of the Collector General by the High Court, concerning tax liabilities for 2015 and 2016. The appeals focused on alleged discrepancies between the sums notified to the defendant and those claimed in the summary proceedings, with the defendant arguing that these inconsistencies undermined the accuracy and proper pleading of the claims. The Court accepted the Collector General's application to introduce new evidence on appeal, which clearly explained the origin of the discrepancies as arising from credited payments made by the defendant and a small tax adjustment. The Court concluded that, although strict criteria typically apply to admitting fresh evidence on appeal, the interests of justice justified its admission in this instance. As the new evidence accounted for the discrepancies raised, and no further defence was available, the Court upheld the High Court’s orders for summary judgment in the amounts claimed.
tax arrears – summary judgment – appeal dismissed – PAYE/PRSI – income tax – particularisation of claim – fresh evidence – Rules of the Superior Courts (RSC) – Order 4 – Rule 4 – Order 86A – Rule 4 – admission of new evidence on appeal – Collector General – discrepancies in pleadings – self-assessment tax system – finality of litigation
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.
The only subject matter index for all Irish judgments over the past thirteen years. Click here to request a subscription.
Register Now