Howley v McMahon (Approved) [2024] IEHC 677 (21 November 2024)

Howley v McMahon (Approved) [2024] IEHC 677 (21 November 2024)

The amendment sought is minor, corrects a clerical error, does not introduce a new claim or amount, and is necessary for the real issues to be determined. There is no evidence of prejudice to the defendant, who consented to similar amendments previously. The interests of justice require the amendment to be allowed and the adjournment to be refused.

Citation
[2024] IEHC 677
Parties
Plaintiff: Joseph Howley; Defendant: Liam McMahon
Jurisdiction
Ireland
Judgment Date
21 November 2024
Procedural Posture
Civil / Interlocutory Application to Amend Summary Summons
Outcome
Application to amend summary summons granted; application to adjourn refused; no order as to costs.
Legal Topics
Amendment of Pleadings, Income Tax Liability, Adjournment Applications, Costs Orders
Civil Procedure Tax Law Amendment of Pleadings Income Tax Liability Adjournment Applications Costs Orders

Case Brief

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Parties

Joseph Howley

Plaintiff

Liam McMahon

Defendant

Procedural Posture

Civil / Interlocutory Application to Amend Summary Summons

Legal Issues

  1. 1 Whether to permit amendment of summary summons to correct basis of 2012 tax liability from 'return' to 'assessment'
  2. 2 Whether defendant would suffer prejudice from amendment
  3. 3 Whether adjournment of the application should be granted

Ratio Decidendi

The amendment sought is minor, corrects a clerical error, does not introduce a new claim or amount, and is necessary for the real issues to be determined. There is no evidence of prejudice to the defendant, who consented to similar amendments previously. The interests of justice require the amendment to be allowed and the adjournment to be refused.

Court Disposition

Application to amend summary summons granted; application to adjourn refused; no order as to costs.

Orders

  • Plaintiff granted leave to amend summary summons as sought.
  • Plaintiff to serve amended summary summons on defendant's solicitors within 7 days and by post/email to defendant.