Claims arising from disputed tax assessments and enforcement actions struck out as statute barred and disclosing no cause of action

The High Court struck out all proceedings brought by the plaintiff against a Revenue official, the Minister for Justice, Ireland and the Attorney General. The court found that the plaintiff’s claims—arising from disputed tax assessments, re-registration for VAT and income tax, and alleged wrongful prosecution and enforcement actions—disclosed no reasonable cause of action, had no reasonable chance of success, and were bound to fail. The claims were also held to be statute barred, as all relevant events had occurred many years before the proceedings were issued. The judge concluded that even taking the facts most favourably for the plaintiff, there was no credible basis or evidence that could sustain any claim, and that it would be an abuse of process to allow the case to continue. The High Court awarded costs to the successful defendant.