News & Events
19 Jul 2023
Environmental Challenges to Planning Permissions – Case Summary of Heather Hill v An Bord Pleanála
In the second case summary we are publishing this week, Catherine Dunne BL summarises a case with a far reaching impact on legal costs facing litigants challenging planning permissions on environmental grounds. Read below for a summary of the facts of the Supreme Court judgment of Heather Hill Management Company CLG and Gabriel McGoldrick v An Bord Pleanála, Burkeway Homes Limited and the Attorney General.
27 Jun 2023
Case Summary – Michael Quigley v Revenue Commissioners and The Tax Appeal Commission -  IEHC 244 - Judicial Review
Judgment of Ms Justice Siobhan Phelan, delivered on 10th May 2023
Subject Areas: Tax Appeal Commission - Fair Procedures – Applicants entitlement to disclosure from the Revenue – Role of EU Jurisprudence
In advance of the Tax Bar Association Conference on 29th September, we are sharing two case updates prepared by members of the Tax Bar Association. In the first of these updates, David K McGrath BL summarises the Judicial Review judgment by Ms. Justice Siobhan Phelan, in Michael Quiqley v Revenue Commissioners and the Tax Appeals Commission.
2 May 2023
Case Summary – Decision of Tax Appeal Commission – 31TACD2023
Subject areas: VAT – VAT fraud – application of Kittel principles “knew or ought to have known” – preliminary issue – “rights of the Defence” – evidence – admissibility. Written by James Burke BL.
This was an appeal against VAT assessments raised on the Appellant in the sum of €6,542,195 for the period 1 January 2013 to 30 June 2018. The assessments were raised on the basis that the Appellant knew or ought to have known that it was participating in transactions connected with the fraudulent evasion of VAT.