Harris -v- Quigley & anor [2005] IESC 79 (01 December 2005)

Harris -v- Quigley & anor [2005] IESC 79 (01 December 2005)

The Revenue Commissioners are not lawfully entitled to retain overpaid tax pending the outcome of a case stated to the High Court; section 934(6) requires effect to be given to the Appeal Commissioners’ determination, and absent statutory prohibition, the taxpayer has a common law right to restitution of overpaid tax.

Citation
[2005] IESC 79
Parties
Plaintiff/respondent: Robert Harris; Defendant/appellant: J. J. Quigley; Defendant/appellant: Liam J. Irwin
Jurisdiction
Ireland
Judgment Date
01 December 2005
Procedural Posture
Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed; High Court order affirmed.
Legal Topics
Refund of Overpaid Tax, Interpretation of Tax Statutes, Common Law Restitution, Schedule E and Schedule D Taxpayers, Capital Allowances
Tax Law Restitution Refund of Overpaid Tax Interpretation of Tax Statutes Common Law Restitution Schedule E and Schedule D Taxpayers Capital Allowances

Case Brief

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Parties

Robert Harris

Plaintiff/respondent

J. J. Quigley

Defendant/appellant

Liam J. Irwin

Defendant/appellant

Procedural Posture

Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether Revenue Commissioners must refund overpaid tax pending outcome of a case stated to the High Court
  2. 2 Whether statutory provisions preclude a common law claim for refund
  3. 3 Interpretation of section 934(6) of the Taxes Consolidation Act, 1997

Ratio Decidendi

The Revenue Commissioners are not lawfully entitled to retain overpaid tax pending the outcome of a case stated to the High Court; section 934(6) requires effect to be given to the Appeal Commissioners’ determination, and absent statutory prohibition, the taxpayer has a common law right to restitution of overpaid tax.

Court Disposition

Appeal dismissed; High Court order affirmed.

Orders

  • Revenue Commissioners must refund €9,136,776.59 to Harris pending outcome of case stated.
  • Interest to be paid in accordance with section 865A of the Taxes Consolidation Act, 1997.