Criminal Assets Bureau v Foley [2019] IECA 287 (20 November 2019)

Criminal Assets Bureau v Foley [2019] IECA 287 (20 November 2019)

The appellant failed to establish inordinate and inexcusable delay or specific prejudice sufficient to defeat the respondent's claim for interest; the delay, though arguably inordinate, was not shown to be inexcusable, and the appellant always had the power to stop interest by paying the tax. The balance of justice does not require preventing recovery of interest.

Citation
[2019] IECA 287
Parties
Respondent: The Criminal Assets Bureau; Appellant: Martin Foley
Jurisdiction
Ireland
Judgment Date
20 November 2019
Procedural Posture
Civil Appeal / Court of Appeal Judgment
Outcome
appeal dismissed
Legal Topics
Summary Judgment, Delay in Prosecution, Interest on Tax Liability, Statutory Obligations
Tax Law Civil Procedure Summary Judgment Delay in Prosecution Interest on Tax Liability Statutory Obligations

Case Brief

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Parties

The Criminal Assets Bureau

Respondent

Martin Foley

Appellant

Procedural Posture

Civil Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether inordinate and inexcusable delay by the respondent precludes recovery of interest on tax liability
  2. 2 Whether the appellant has an arguable defence to the claim for interest based on delay

Ratio Decidendi

The appellant failed to establish inordinate and inexcusable delay or specific prejudice sufficient to defeat the respondent's claim for interest; the delay, though arguably inordinate, was not shown to be inexcusable, and the appellant always had the power to stop interest by paying the tax. The balance of justice does not require preventing recovery of interest.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed; High Court order granting liberty to enter final judgment for €738,449.27 affirmed.