Murphy v The Revenue Commissioners & Anor [2020] IECA 36 (27 February 2020)

Murphy v The Revenue Commissioners & Anor [2020] IECA 36 (27 February 2020)

Discovery is only warranted for documents evidencing communications between applicant and Revenue or their solicitors leading up to the 31 August 2015 agreement, as these may be relevant to the pleaded legitimate expectation and terms of settlement. Internal drafts or documents not communicated to applicant are not relevant. Discovery after the agreement date is not relevant to the issues. The High Court's limited discovery order is upheld with minor recasting for clarity and scope.

Citation
[2020] IECA 36
Parties
Applicant/appellant: Brian Murphy; Respondent/cross Appellant: The Revenue Commissioners; Respondent/cross Appellant: The Director of Public Prosecutions
Jurisdiction
Ireland
Judgment Date
27 February 2020
Procedural Posture
Judicial Review Appeal / Court of Appeal Judgment on Discovery Order
Outcome
Appeal dismissed; limited discovery order affirmed with recast wording.
Legal Topics
Discovery in Judicial Review, Legitimate Expectation, Settlement Agreements, Prosecution of Revenue Offences
Administrative Law Tax Law Criminal Procedure Discovery in Judicial Review Legitimate Expectation Settlement Agreements Prosecution of Revenue Offences

Case Brief

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Parties

Brian Murphy

Applicant/appellant

The Revenue Commissioners

Respondent/cross Appellant

The Director of Public Prosecutions

Respondent/cross Appellant

Procedural Posture

Judicial Review Appeal / Court of Appeal Judgment on Discovery Order

Legal Issues

  1. 1 Whether discovery should be granted in judicial review proceedings challenging Revenue prosecutions based on alleged settlement and legitimate expectation
  2. 2 Whether internal documents and drafts are relevant to the pleaded legitimate expectation and agreement

Ratio Decidendi

Discovery is only warranted for documents evidencing communications between applicant and Revenue or their solicitors leading up to the 31 August 2015 agreement, as these may be relevant to the pleaded legitimate expectation and terms of settlement. Internal drafts or documents not communicated to applicant are not relevant. Discovery after the agreement date is not relevant to the issues. The High Court's limited discovery order is upheld with minor recasting for clarity and scope.

Court Disposition

Appeal dismissed; limited discovery order affirmed with recast wording.

Orders

  • Discovery ordered for documents evidencing communications between applicant and Revenue or Pierse Fitzgibbon solicitors created before or on 31 August 2015 regarding the agreement and prosecution clauses.
  • Discovery refused for categories relating to internal drafts, post-agreement communications, and speculative documents.