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 |
Court of Appeal allows appeal from High Court, and grants judicial review quashing a decision of an Appeal Commissioner of the Tax Appeal Commission, which refused to admit an appeal to hearing where no tax returns had been entered by persons who claimed not to be tax resident in Ireland, on the grounds that: (a) the applicants were entitled to reasons from the decision maker that addressed the submissions made; (b) insufficient reasons had been given by the Appeal Commissioner for refusing to admit the appeal; and (c) the trial judge had erred in exercising his discretion to refuse judicial review.
Power J (nem diss): Judicial review - decisions of Appeal Commissioner of the Tax Appeal Commission - preliminary hearing as to whether certain tax appeals should be admitted - appeals admitted where tax returns had been delivered - appeals not admitted in respect of years where not tax returns had been delivered - members of travelling community - nomidic - whether ordinarily resident in Ireland - working as tarmacadam contractors in various locations abroad for several months each year - tax assessments issued by Criminal Assets Bureau - whether they were 'chargeable persons' - less than 183 days in Ireland in any year - less than 280 days in any two years - s. 950, Taxes Consolidation Act 1997 - whether reasonable information provided to the appellants as to why the Commissioner had refused to admit their appeals - no oral or documentary evidence provided before the Commissioner to show that they were not tax resident in Ireland - legal principles on appeal - construction of taxation statutes - requirement of public law decision maker to give reasons.
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