Glynn & Ors v Revenue Commissioners (Approved) [2021] IEHC 780 (14 December 2021)

Glynn & Ors v Revenue Commissioners (Approved) [2021] IEHC 780 (14 December 2021)

The transcript of evidence before the Appeal Commissioners is not admissible in the High Court on a case stated unless the case stated specifically raises a question of law as to whether a primary finding of fact was made without any evidence to support it. As the case stated in this matter did not do so, and there was no application to amend the questions of law, the transcript should not be admitted or appended.

Citation
[2021] IEHC 780
Parties
Appellants/respondents: Niall Glynn, Colm McDonnell and Kevin Sheehan; Respondents/appellants: Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
14 December 2021
Procedural Posture
Case Stated Appeal Under S. 949 AP of the Taxes Consolidation Act 1997 / Application to Admit Transcript as Evidence Before the High Court
Outcome
Application refused
Legal Topics
Case Stated Procedure, Admissibility of Evidence, Findings of Fact, Appeals on Point of Law
Tax Law Civil Procedure Case Stated Procedure Admissibility of Evidence Findings of Fact Appeals on Point of Law

Case Brief

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Parties

Niall Glynn, Colm McDonnell and Kevin Sheehan

Appellants/respondents

Revenue Commissioners

Respondents/appellants

Procedural Posture

Case Stated Appeal Under S. 949 AP of the Taxes Consolidation Act 1997 / Application to Admit Transcript as Evidence Before the High Court

Legal Issues

  1. 1 Whether the transcript of evidence before the Appeal Commissioners should be admitted in the High Court hearing of a case stated under s. 949AQ of the Taxes Consolidation Act 1997
  2. 2 Whether the case stated should be amended or remitted to include the transcript

Ratio Decidendi

The transcript of evidence before the Appeal Commissioners is not admissible in the High Court on a case stated unless the case stated specifically raises a question of law as to whether a primary finding of fact was made without any evidence to support it. As the case stated in this matter did not do so, and there was no application to amend the questions of law, the transcript should not be admitted or appended.

Court Disposition

Application refused

Orders

  • Refusal to admit the transcript of evidence before the Appeal Commissioners as evidence before the High Court
  • Refusal to amend the case stated to include the transcript