G.H. v I. & G., [2011] IESC 31 MCA (2011)

Docket Number:48/07
Judge:Denham C.J.
 
FREE EXCERPT

THE SUPREME COURT

[Appeal No: 48/07]

Denham C.J.

Macken J.

McKechnie J.

In the matter of section 908 of the Taxes Consolidation Act, 1997, as substituted by section 207(i) of the Finance Act, 1999

Between/

G.H.

Applicant/Appellant

and

  1. and G.

Respondents

Judgment delivered on the 29

th

day of July, 2011 by Denham C.J.

This is an appeal by G.H., the applicant/appellant, an authorised inspector acting on the authority and on behalf of the Revenue Commissioners, who is referred to as "the appellant". The appeal lies against the judgment of the High Court (O'Sullivan J.) delivered on the 19th December, 2006, and the order of the High Court dated the 20th December, 2006. The respondents, I. and G., are referred to as "the respondents". This appeal was heard in camera pursuant to s.908 Taxation Consolidation Act, 1997.

Costs

This is an appeal from an order for costs made by the High Court. The appellant is appealing the decision of the High Court to award the respondents the costs arising from an order under s. 908 of the Taxes Consolidation Act, 1997, as substituted by s. 207(i) of the Finance Act, 1999, which will be referred to as "s. 908".

The appellant is appealing the order of the High Court that the appellant pay to the respondents: (a) the costs of application brought by the appellant pursuant to s. 908 against the respondents; (b) the costs incurred by the respondents in complying with these orders; (c) interest on the costs of compliance from the 1st August, 2005; and (d) the costs of the motion brought by the respondents seeking the above.

The application under s. 908 was issued on the 27th February, 2002. It was brought at a time when there were many false DIRT-exempt non-resident accounts. The appellant sought orders directing the respondents to provide information in relation to DIRT-exempt non-resident accounts, including the address in the State of the holders of the accounts. The order was made on the 24th June, 2002, and then amended four times.

High Court Order

In the High Court order of the 24th June, 2002, Finnegan J. ordered that the court being satisfied that there are reasonable grounds for suspecting that the taxpayer, or where the taxpayer is a group or class of persons, all or any of these persons may have failed or may fail to comply with any provision of the Acts, that any such failure is likely to lead to serious prejudice to the proper assessment or collection of tax, which is likely to arise from the information, explanations and particulars to which the application relates, and is relevant to the proper assessment or collection of tax. Pursuant to s. 908 the respondents were ordered to furnish to the appellant:-

"i. on or before the 31st day of August 2002 the specified information as respects each specified taxpayer who at the 31st day of December 1989 or the 31st day of December 1995 had a credit balance of £100,000.00 (€126,973.81) or more in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with I.

on or before the 31st day of August 2002 the specified information as respects each specified taxpayer who at the 20th day of November 1989 or the 6th day of April 1995 had a credit balance of £100,000.00 (€126,973.81) or more in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with T. Bank.

on or before the 31st day of August 2002 the specified information as respects each specified taxpayer who at the 31st day of December 1991 or the 31st day of December 1995 had a credit balance of £100,000.00 (€126,973.81) or more in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with G.

on or before the 30th day of November 2002 the specified information as respects each specified taxpayer who at the 31st day of December 1989 or the 31st day of December 1995 had a credit balance of £50,000.00 (€63,486.90) or more but less than £100,000.00 (€126,973.81) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with I.

on or before the 30th day of November 2002 the specified information as respects each specified taxpayer who at the 20th day of November 1989 or the 6th day of April 1995 had a credit balance £50,000.00 (€63,486.90) or more but less than £100,000.00 (€126,973.81) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with T. Bank.

on or before the 30th day of November 2002 the specified information as respects each specified taxpayer who at the 31st day of December 1991 or the 31st day of December 1995 had a credit balance of £50,000.00 (€63,486.90) or more but less than £100,000.00 (€126,973.81) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with G.

on or before the 31st day of January 2003 the specified information as respects each specified taxpayer who at the 31st day of December 1989 or the 31st day of December 1995 had a credit balance of £25,000.00 (€31,743.45) or more but less than £50,000.00 (€63,486.90) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with I.

on or before the 31st day of January 2003 the specified information as respects each specified taxpayer who at the 20th day of November 1989 or the 6th day of April 1995 had a credit balance of £25,000.00 (€31,743.45) or more but less than £50,000.00 (€63,486.90) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with T. Bank.

on or before the 31st day of January 2003 the specified information as respects each specified taxpayer who at the 31st day of December 1991 or the 31st day of December 1995 had a credit balance of £25,000.00 (€31,743.45) or more but less than £50,000.00 (€63,486.90) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with G.

on or before the 31st day of March 2003 the specified information as respects each specified taxpayer who at the 31st day of December 1989 or the 31st day of December 1995 had a credit balance of £5,000.00 (€6,348.69) or more but less than £25,000.00 (€31,743.45) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with I.

on or before the 31st day of March 2003 the specified information as respects each specified taxpayer who at the 20th day of November 1989 or the 6th day of April 1995 had a credit balance of £5,000.00 (€6,348.69) or more but less than £25,000.00 (€31,743.45) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with T. Bank.

on or before the 31st day of March 2003 the specified information as respects each specified taxpayer who at the 31st day of December 1991 or the 31st day of December 1995 had a credit balance of £5,000.00 (€6,348.69) or more but less than £25,000.00 (€31,743.45) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with G.

on or before the 31st day of May 2003 the specified information as respects each specified taxpayer who at the 31st day of December 1989 or the 31st day of December 1995 had a credit balance of £1,000.00 (€1,269.74) or more but less than £5,000.00 (€6,348.69) in a DIRT-exempt non-resident account or a DIRT-liable non-resident account with I.

on or before the 31st day of May 2003 the specified information as respects each specified taxpayer who at the 20th day of November 1989 or the 6th day of April 1995 had a credit balance of £1,000.00 (€1,269.74) or more but less than £5,000.00 (€6,348.69) in a DIRT-exempt non-resident account or a...

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