Murphy -v- The Revenue Commissioners & anor [2015] IEHC 670 (04 November 2015)

Murphy -v- The Revenue Commissioners & anor [2015] IEHC 670 (04 November 2015)

No prejudice or injustice was demonstrated; applicant was not deprived of any tangible benefit, as he retained the right to make an unprompted qualifying disclosure. The doctrine of legitimate expectation does not apply where no audit of applicant's personal affairs occurred and no unfairness arose.

Citation
[2015] IEHC 670
Parties
Applicant: Brian Murphy; First Respondent: The Revenue Commissioners; Second Respondent: The Director of Public Prosecutions
Jurisdiction
Ireland
Judgment Date
04 November 2015
Procedural Posture
Judicial Review / Final Judgment
Outcome
Application dismissed
Legal Topics
Legitimate Expectation, Qualifying Disclosure, Revenue Audit Procedures, Prohibition of Prosecution, Certiorari
Tax Law Administrative Law Legitimate Expectation Qualifying Disclosure Revenue Audit Procedures Prohibition of Prosecution Certiorari

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Parties

Brian Murphy

Applicant

The Revenue Commissioners

First Respondent

The Director of Public Prosecutions

Second Respondent

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the applicant was unlawfully deprived of the opportunity to make a prompted qualifying disclosure by failure to serve audit notice
  2. 2 Whether the prosecution is unlawful due to breach of legitimate expectation arising from the Revenue Code of Practice

Ratio Decidendi

No prejudice or injustice was demonstrated; applicant was not deprived of any tangible benefit, as he retained the right to make an unprompted qualifying disclosure. The doctrine of legitimate expectation does not apply where no audit of applicant's personal affairs occurred and no unfairness arose.

Court Disposition

Application dismissed