Criminal Assets Bureau v. Kelly [1999] IEHC 172; [2000] 1 ILRM 271 (4th June, 1999)

Criminal Assets Bureau v. Kelly [1999] IEHC 172; [2000] 1 ILRM 271 (4th June, 1999)

There is a factual dispute regarding negotiations with Revenue and a legal issue regarding vesting of property in bankruptcy prior to 1998; these issues warrant plenary hearing rather than summary judgment.

Citation
[2000] 1 ILRM 271
Parties
Applicant: Criminal Assets Bureau; Respondent: Mr Kelly
Jurisdiction
Ireland
Procedural Posture
Summary Judgment Motion / Interlocutory
Outcome
Matter remitted for plenary hearing on specified factual and legal issues.
Legal Topics
Summary Judgment, Tax Assessment, Bankruptcy and Vesting of Property, Constitutional Law
Criminal Law Tax Law Bankruptcy Law Summary Judgment Tax Assessment Bankruptcy and Vesting of Property Constitutional Law

Case Brief

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Parties

Criminal Assets Bureau

Applicant

Mr Kelly

Respondent

Procedural Posture

Summary Judgment Motion / Interlocutory

Legal Issues

  1. 1 Whether summary judgment should be granted or matter remitted for plenary hearing
  2. 2 Whether respondent is a chargeable person under tax law given bankruptcy
  3. 3 Whether the statutory assessment and appeal process is constitutional

Ratio Decidendi

There is a factual dispute regarding negotiations with Revenue and a legal issue regarding vesting of property in bankruptcy prior to 1998; these issues warrant plenary hearing rather than summary judgment.

Court Disposition

Matter remitted for plenary hearing on specified factual and legal issues.

Orders

  • Remit case for plenary hearing on factual dispute in McGrattan affidavit and legal issue of property vesting prior to 1998 legislation.
  • Form of order to be discussed with counsel.