G.H. v I. & G. [2011] IESC 34 (29 July 2011)

G.H. v I. & G. [2011] IESC 34 (29 July 2011)

Respondents are entitled to their costs of compliance with orders under s.908 of the Taxes Consolidation Act, 1997, as the statutory scheme is investigative and not adversarial, and the principle that costs should be paid for work done at the behest of another applies. Allegations of wrongdoing or public policy considerations do not displace this entitlement; penalties for misconduct should be pursued in separate proceedings, not through costs orders in investigative applications.

Citation
[2011] IESC 34
Parties
Applicant/appellant: G. H.; Respondents: I. & G.
Jurisdiction
Ireland
Judgment Date
29 July 2011
Procedural Posture
Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Costs, Statutory Interpretation, Investigative Orders, Public Policy
Tax Law Civil Procedure Costs Statutory Interpretation Investigative Orders Public Policy

Case Brief

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Parties

G. H.

Applicant/appellant

I. & G.

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether respondents are entitled to costs incurred in complying with orders under s.908 of the Taxes Consolidation Act, 1997
  2. 2 Whether public policy or respondents' conduct should disentitle them to costs

Ratio Decidendi

Respondents are entitled to their costs of compliance with orders under s.908 of the Taxes Consolidation Act, 1997, as the statutory scheme is investigative and not adversarial, and the principle that costs should be paid for work done at the behest of another applies. Allegations of wrongdoing or public policy considerations do not displace this entitlement; penalties for misconduct should be pursued in separate proceedings, not through costs orders in investigative applications.

Court Disposition

appeal dismissed

Orders

  • Respondents are entitled to their costs of compliance with the orders under s.908 of the Taxes Consolidation Act, 1997
  • Appellant's appeal is dismissed