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Supreme Court dismisses appeal from High Court, and affirms 2008 order to wind up four companies on the application of the Revenue Commissioners, on the grounds that: (a) the appellants had failed to discharge the onus of establishing that any official of the Revenue Commissioners had an ulterior motive or improper purpose in seeking the winding up of the companies; and (b) a large amount of new material placed before the court was not sufficient to establish some form of 'conspiracy' or 'cover up'.
MacMenamin J (nem diss): Petitions for winding up of companies - orders for compulsory winding up granted in 2008 - appeal of orders after elapse of nine years - discretion on court to refuse order - whether Revenue Commissioners had ulterior motive or improper purpose in applying for order - application to adduce new evidence - onus on companies to establish impropriety - credibility of proposed new evidence - correspondence prior to petition - settlement of earlier litigation - allegations of conspiracy and cover-up.
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