Gladney -v- Grehan [2016] IEHC 561 (03 October 2016)

Gladney -v- Grehan [2016] IEHC 561 (03 October 2016)

The amendment to the pleadings changed the nature of the proceedings to the detriment of the defendant by barring access to a late appeal. Statutory provisions must be strictly construed, and pleadings must comply with the statutory prerequisite of being for recovery of tax charged by assessment. The amendment order is set aside.

Citation
[2016] IEHC 561
Parties
Plaintiff: Michael Gladney; Respondent: Malachy Grehan
Jurisdiction
Ireland
Judgment Date
03 October 2016
Procedural Posture
Summary Summons / Application to Set Aside Amendment Order
Outcome
order amending proceedings set aside
Legal Topics
Income Tax Assessment, Late Appeal, Pleadings Amendment
Tax Law Civil Procedure Income Tax Assessment Late Appeal Pleadings Amendment

Case Brief

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Parties

Michael Gladney

Plaintiff

Malachy Grehan

Respondent

Procedural Posture

Summary Summons / Application to Set Aside Amendment Order

Legal Issues

  1. 1 Whether amendment to pleadings prejudices defendant by barring late appeal under s. 993(7) Taxes Consolidation Act 2007
  2. 2 Proper interpretation of 'action for recovery of income tax charged by an assessment' under s. 993(9)(a)
  3. 3 Compliance of pleadings with Order 4, Rule 4 of the Rules of the Superior Courts

Ratio Decidendi

The amendment to the pleadings changed the nature of the proceedings to the detriment of the defendant by barring access to a late appeal. Statutory provisions must be strictly construed, and pleadings must comply with the statutory prerequisite of being for recovery of tax charged by assessment. The amendment order is set aside.

Court Disposition

order amending proceedings set aside

Orders

  • Order of 8th June 2015 amending summary summons is set aside.
  • Plaintiff may continue proceedings based on original pleadings if desired.