Case Law

The Appeal Commissioner made a determination, a circuit Court judge overruled it and then the high Court refused to disturb the factual decision of the lower Court. O’Srianain v Lakeview Ltd 1984 III ITR 219

In Inspector of Taxes v Arida Ltd 1996 IV ITR 401 costs on an appeal from the Appeal Commissioners can be awarded by the Circuit Court judge.

In King v United Kingdom (No 3) 2005 STC 438 it was held that a delay in the conduct of an appeal was contrary to the Convention for protection of human rights 1950.

In Harris v Quigley & Irwin 2005 VI ITR 839 the Judge observed that although the determination of the Appeal Commissioners was not final, it was a lawful determination which then had to be put into effect. Therefore monies due to the taxpayer by Revenue pending the determination of the case stated to the High Court were lawfully due to be paid to the taxpayer. Subsequent legislative amendment to section 934 by FA 07 now provides that if a decision is subject to an appeal on a point of law to the High Court, no tax will be payable or repayable following a determination by the Circuit Court.

In O’Rourke v The Appeal Commissioners 2010 IEHC 264 the High Court rules that section 942 TCA 1997 prevents interim appeals on decisions of an interim ruling pending a determination of the Appeal Commissioners.

This case considered the denial of tax rebates under a schem to buy specially adapted cars for disabled drivers or passengers Lennon (A Minor) v Disabled Drivers Medical Board of Appeal and The Minister for Finance, Ireland and The Attorney General [2018] IEHC 465

This case considered the scope of the Appeal Commissioners and the Circuit Court Lee v The Revenue Commisioners, [2018] IEHC 46

This case considered the scope of the jurisdiction of the Appeal Commissioners and the Circuit Court when hearing appeals against assessments to income tax Lee v The Revenue Commissioner (Unapproved) [2021] IECA 18 (28 January 2021)