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High Court upholds an application by a Revenue Officer for the imposition of a civil penalty against a taxpayer for deliberate non-compliance with income tax and VAT return obligations for the years 2015 to 2017, on the grounds that there was no merit in the taxpayer's arguments, which included contentions about the nature of the penalty sought and the authorisation of the Revenue Officer to bring proceedings; and the court refused the taxpayer's last-minute application for leave to cross-examine the Revenue Officer, interpreting it as an attempt to delay proceedings.
Civil penalty - income tax - VAT returns - Revenue Commissioners - non-compliance - deliberate failure - investigation - cooperation - Taxpayer - Revenue Officer - High Court - liability - criminal conviction - rescission - attachment order - cross-examination - delay of proceedings - Taxes Consolidation Act 1997 - Value Added Tax Consolidation Act 2010 - Notices of Assessment - Originating Notice of Motion.
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