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.

Chair: The Hon Mr Justice Maurice Collins, Judge of the Supreme Court
Speakers:
Kelley Smith SC
James Burke BL

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.

Chaired by Ciaran Ramsay SC, Chair, Tax Bar Association
Speaker: Grainne Duggan BL