High Court grants judgment in favour of the Revenue Commissioners in respect of unpaid taxes, and rejects the defendants' submission that the taxes owed were part of a champertous agreement between the plaintiff and solicitors, on the grounds that: (a) the agreement was not in fact champertous; (b) the allegation was not a defence which could be invoked to defeat the claim; (c) an amendment agreement did not mean a fraud or misrepresentation was inflicted upon the defendant; and (d) the amendment agreement did not render an objection moot.
High Court - Commercial Court - claim for unpaid taxes - amount claimed in the Summons for taxes is €1,210,704.32 - amendment agreement - alleged champertous - tax assessments appealed - application for case stated refused - judicial review refused - Taxes Consolidation Act, 1997 - section 960(J) - recovery of tax - section 933(4) - appeals against assessments - Court of Appeal allowed appeal on grounds of champerty - Order 99, rule 37(22) Rules of the Superior Courts - costs issues - section 155, Legal Services Regulation Act, 2015 - campi partitio.