G.H. v I. & G. G.H. v I. & G. [2011] IESC 31_MCA (29 July 2011)

G.H. v I. & G. G.H. v I. & G. [2011] IESC 31_MCA (29 July 2011)

The statutory scheme of section 908 is investigative and intended to benefit the Revenue Commissioners by enabling them to obtain information. The absence of express provision for costs in section 908 leaves the matter to the court's discretion. The principle that a party required to comply with a court order for the benefit of another is entitled to costs applies. Allegations of wrongdoing by the respondents are not established to the required standard and should be addressed in separate proceedings, not by denying costs in this context. The respondents are entitled to their costs of compliance.

Citation
[2011] IESC 31_MCA
Parties
Applicant/appellant: G. H.; Respondents: I. and G.
Jurisdiction
Ireland
Judgment Date
29 July 2011
Procedural Posture
Appeal / Supreme Court Judgment on Appeal From High Court Order for Costs
Outcome
Appeal dismissed
Legal Topics
Costs, Statutory Interpretation, Tax Compliance, Court Discretion
Tax Law Civil Procedure Costs Statutory Interpretation Tax Compliance Court Discretion

Case Brief

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Parties

G. H.

Applicant/appellant

I. and G.

Respondents

Procedural Posture

Appeal / Supreme Court Judgment on Appeal From High Court Order for Costs

Legal Issues

  1. 1 Whether respondents are entitled to costs of compliance with a court order under section 908 of the Taxes Consolidation Act, 1997
  2. 2 Whether public policy or alleged wrongdoing by respondents should disentitle them to costs
  3. 3 Scope of court's discretion to award costs under section 908

Ratio Decidendi

The statutory scheme of section 908 is investigative and intended to benefit the Revenue Commissioners by enabling them to obtain information. The absence of express provision for costs in section 908 leaves the matter to the court's discretion. The principle that a party required to comply with a court order for the benefit of another is entitled to costs applies. Allegations of wrongdoing by the respondents are not established to the required standard and should be addressed in separate proceedings, not by denying costs in this context. The respondents are entitled to their costs of compliance.

Court Disposition

Appeal dismissed

Orders

  • Respondents entitled to their costs of compliance with the court orders under section 908.