McNamee -v- The Revenue Commissioners [2016] IESC 33 (22 June 2016)

McNamee -v- The Revenue Commissioners [2016] IESC 33 (22 June 2016)

The Supreme Court held that the evidence supported the High Court's finding that the Nominated Officer formed the relevant opinion on 24 August 2011 and issued the notice immediately thereafter, thus complying with the statutory requirement. There was no evidence of pre-judgment or bias, and the process did not breach natural or constitutional justice, as the taxpayer had an effective statutory right of appeal and was aware of the material relied upon. The appeal was dismissed.

Citation
[2016] IESC 33
Parties
Applicant/appellant: Ronan McNamee; Respondent/respondent: The Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
22 June 2016
Procedural Posture
Judicial Review Appeal / Supreme Court Judgment on Appeal From High Court
Outcome
Appeal dismissed
Legal Topics
Capital Gains Tax, Tax Avoidance, Judicial Review, Natural Justice, Bias in Decision Making, Statutory Interpretation
Tax Law Administrative Law Constitutional Law Capital Gains Tax Tax Avoidance Judicial Review Natural Justice Bias in Decision Making +1 more

Case Brief

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Parties

Ronan McNamee

Applicant/appellant

The Revenue Commissioners

Respondent/respondent

Procedural Posture

Judicial Review Appeal / Supreme Court Judgment on Appeal From High Court

Legal Issues

  1. 1 Whether the Revenue Commissioners complied with the statutory requirement to issue a notice of opinion 'immediately' upon forming the opinion under s.811 of the Taxes Consolidation Act 1997
  2. 2 Whether the opinion of the Nominated Officer was tainted by pre-judgment or objective bias
  3. 3 Whether the refusal to provide the taxpayer with the report underlying the s.811 opinion constituted a breach of natural or constitutional justice

Ratio Decidendi

The Supreme Court held that the evidence supported the High Court's finding that the Nominated Officer formed the relevant opinion on 24 August 2011 and issued the notice immediately thereafter, thus complying with the statutory requirement. There was no evidence of pre-judgment or bias, and the process did not breach natural or constitutional justice, as the taxpayer had an effective statutory right of appeal and was aware of the material relied upon. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Applicant's motion refused
  • Applicant to pay Revenue Commissioners' costs of the motion, including reserved costs and costs of discovery, when taxed and ascertained