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GH v. I and G – SC – Costs, revenue investigation, order to provide information
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Supreme Court (Denham CJ) dismisses appeal from decision of High Court (O'Sullivan J) awarding costs to respondent in application by revenue for information relating to investigation of bogus non-resident bank accounts.
Order for costs - taxation - High Court orders directing respondents to provide information to applicant tax inspectors in relation to bogus non-resident bank accounts - s 908 of the Taxes Consolidation Act, 1997 (as amended) - order that applicant pay to the respondents the costs of the previous applications, and costs of complying with order - whether conduct of respondents required that they pay costs - whether principle existed that, where a party carried out work for benefit of other party that they were entitled to the costs and expenses thereof - discretion of trial judge to award costs - nature of s 908 application - whether costs of financial institution in complying with order to provide information to revenue authorities should be borne by revenue authorities.
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