Case Law

This case considers whether or not a surcharge payable by the taxpayer on foot of a notice of opinion issued by the Revenue Commissioners pursuant to s. 811 of the Taxes Consolidation Act, 1997 (the TCA) to the effect that a pre adjudication transaction was a tax avoidance transaction is a pre or post adjudication debt or This considered if a surcharge raised by the Revenue Commissioners is a pre-adjudication debt and is provable in bankrupcy of the taxpayer. O'Rourke, (a bankrupt) [2018] IEHC 176