Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

The Irish Courts have held that the profits from a trade or business that is wholly illegal cannot be assessed to tax as resulting from a trade or an adventure in the nature of trade. Hayes v Duggan 1929 I ITR 195 and Collins v Mulvey 1956 31 TC 151. However, the UK Courts rejected the Hayes v Duggan decision and in Mann v Nash 1932 16 TC 523 it was held that once transactions were considered trading, the fact that the trade was illegal could not prevent assessment to tax.

Right of appeal against an assessment in the absence of a tax return filed by the taxpayer and the relevant interest and tax paid. 23TACD2019

This appeal concerned the validity of notices of assessment raised by the Criminal Assets Bureau. 60TACD2020

This case centred around a significant Revenue investigation and a voluntary disclosure. The Appeal Commissioner determined that the amounts assessed were without foundation and determined the Appellant to have been overcharged. 64TCAD2021