Keogh v. Criminal Assets Bureau & Ors [2004] IESC 32 (17 May 2004)

Keogh v. Criminal Assets Bureau & Ors [2004] IESC 32 (17 May 2004)

The applicant's right to appeal derived from s. 933(1)(a) of the Taxes Consolidation Act, 1997, but was subject to the constraints of s. 957(2)(a), requiring delivery of returns and payment of tax before a valid appeal could be made. The applicant failed to comply and did not appeal the inspector's refusal, so the assessments became final and conclusive. However, the Revenue's failure to inform the applicant of his right to appeal under the Taxpayers' Charter of Rights breached fair procedures and created a legitimate expectation, entitling the applicant to relief.

Citation
[2004] IESC 32
Parties
Applicant: Terence Keogh; Respondent: Criminal Assets Bureau; Respondent: Revenue Commissioners; Respondent: Collector General
Jurisdiction
Ireland
Judgment Date
17 May 2004
Procedural Posture
Judicial Review (appeal) / Supreme Court Appeal From High Court Judgment
Outcome
Appeal allowed in part
Legal Topics
Income Tax Assessment, Self Assessment Procedures, Legitimate Expectation, Fair Procedures, Judicial Review, Taxpayers' Charter of Rights
Tax Law Administrative Law Constitutional Law Income Tax Assessment Self Assessment Procedures Legitimate Expectation Fair Procedures Judicial Review +1 more

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Parties

Terence Keogh

Applicant

Criminal Assets Bureau

Respondent

Revenue Commissioners

Respondent

Collector General

Respondent

Procedural Posture

Judicial Review (appeal) / Supreme Court Appeal From High Court Judgment

Legal Issues

  1. 1 Whether the applicant's income tax assessments became final and conclusive under the Taxes Consolidation Act, 1997, given the applicant's failure to deliver returns and pay tax before serving a notice of appeal.
  2. 2 Whether the Revenue's failure to inform the applicant of his right to appeal under the Taxpayers' Charter of Rights created a legitimate expectation entitling the applicant to relief.

Ratio Decidendi

The applicant's right to appeal derived from s. 933(1)(a) of the Taxes Consolidation Act, 1997, but was subject to the constraints of s. 957(2)(a), requiring delivery of returns and payment of tax before a valid appeal could be made. The applicant failed to comply and did not appeal the inspector's refusal, so the assessments became final and conclusive. However, the Revenue's failure to inform the applicant of his right to appeal under the Taxpayers' Charter of Rights breached fair procedures and created a legitimate expectation, entitling the applicant to relief.

Court Disposition

Appeal allowed in part

Orders

  • Appeal dismissed on the first ground (finality of assessments).
  • Appeal allowed on the second ground (breach of legitimate expectation/fair procedures).