Fortune -v- The Revenue Commissioners [2009] IEHC 28 (23 January 2009)

Fortune -v- The Revenue Commissioners [2009] IEHC 28 (23 January 2009)

The Revenue Commissioners had statutory power under s.35 of the Finance Act 1987 to monitor and withdraw tax relief if conditions were not met, including compliance with the Minister's certificate. The applicant could not have a legitimate expectation that relief would not be withdrawn, as the statutory scheme and investment documents made clear that relief was conditional and could be withdrawn at any time. Delay by the Revenue Commissioners did not preclude withdrawal, as the statute expressly allowed assessment at any time and no prejudice was established.

Citation
[2009] IEHC 28
Parties
Applicant: Brian Fortune; Respondents: The Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
23 January 2009
Procedural Posture
Judicial Review / High Court Judgment
Outcome
Reliefs refused; application dismissed.
Legal Topics
Tax Relief Withdrawal, Legitimate Expectation, Ultra Vires, Delay in Administrative Action, Judicial Review of Tax Assessments
Tax Law Administrative Law Tax Relief Withdrawal Legitimate Expectation Ultra Vires Delay in Administrative Action Judicial Review of Tax Assessments

Case Brief

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Parties

Brian Fortune

Applicant

The Revenue Commissioners

Respondents

Procedural Posture

Judicial Review / High Court Judgment

Legal Issues

  1. 1 Whether the Revenue Commissioners had the power to withdraw tax relief under s.35 of the Finance Act 1987
  2. 2 Whether the Revenue Commissioners acted ultra vires in reviewing compliance with the Minister's certificate
  3. 3 Whether the applicant had a legitimate expectation that tax relief would not be withdrawn

Ratio Decidendi

The Revenue Commissioners had statutory power under s.35 of the Finance Act 1987 to monitor and withdraw tax relief if conditions were not met, including compliance with the Minister's certificate. The applicant could not have a legitimate expectation that relief would not be withdrawn, as the statutory scheme and investment documents made clear that relief was conditional and could be withdrawn at any time. Delay by the Revenue Commissioners did not preclude withdrawal, as the statute expressly allowed assessment at any time and no prejudice was established.

Court Disposition

Reliefs refused; application dismissed.