Gaffney -v- The Revenue Commissioners [2013] IEHC 651 (01 February 2013)

Gaffney -v- The Revenue Commissioners [2013] IEHC 651 (01 February 2013)

Section 1077E(15) of the Taxes Consolidation Act 1997 expressly precludes a qualifying disclosure, whether prompted or unprompted, where a Revenue investigation has commenced and the taxpayer has been notified. The statutory scheme does not provide for any discretion to allow a qualifying disclosure in such circumstances. The Revenue Commissioners' policy as reflected in the Code of Practice is consistent with the statute. The applicant was not entitled to make a prompted qualifying disclosure after notification of the investigation, and the Revenue's refusal was lawful.

Citation
[2013] IEHC 651
Parties
Applicant: Gerard Gaffney; Respondents: The Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
01 February 2013
Procedural Posture
Judicial Review / High Court Judgment
Outcome
Application for judicial review refused.
Legal Topics
Qualifying Disclosure, Tax Penalties, Statutory Interpretation, Revenue Investigations, Administrative Discretion
Tax Law Administrative Law Qualifying Disclosure Tax Penalties Statutory Interpretation Revenue Investigations Administrative Discretion

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Parties

Gerard Gaffney

Applicant

The Revenue Commissioners

Respondents

Procedural Posture

Judicial Review / High Court Judgment

Legal Issues

  1. 1 Whether the applicant was unlawfully denied the opportunity to make a prompted qualifying disclosure under s.1077E of the Taxes Consolidation Act 1997 after commencement of a Revenue investigation.
  2. 2 Whether the Revenue Commissioners' policy or practice unlawfully fettered their discretion or was ultra vires the statute.
  3. 3 Whether the distinction between audit and investigation in the Code of Practice is supported by the statute.

Ratio Decidendi

Section 1077E(15) of the Taxes Consolidation Act 1997 expressly precludes a qualifying disclosure, whether prompted or unprompted, where a Revenue investigation has commenced and the taxpayer has been notified. The statutory scheme does not provide for any discretion to allow a qualifying disclosure in such circumstances. The Revenue Commissioners' policy as reflected in the Code of Practice is consistent with the statute. The applicant was not entitled to make a prompted qualifying disclosure after notification of the investigation, and the Revenue's refusal was lawful.

Court Disposition

Application for judicial review refused.

Orders

  • Refusal of order of certiorari quashing the Revenue's decision.
  • Refusal of declarations sought by the applicant.