The Revenue Commissioners -v- Lacey [2015] IEHC 529 (31 July 2015)

The Revenue Commissioners -v- Lacey [2015] IEHC 529 (31 July 2015)

Section 481(19) of the TCA does not expressly disapply the time limits in Part 41, specifically section 955(2), for raising assessments. The assessment in question arose by reason of a matter contained in the taxpayer's return and is therefore subject to the four-year time limit. As the assessment was made outside...

Source-derived case information.

Citation
[2015] IEHC 529
Parties
Appellant: The Revenue Commissioners; Respondent: Liam Lacey
Jurisdiction
Ireland
Judgment Date
31 July 2015
Procedural Posture
Case Stated Under Section 941 of the Taxes Consolidation Act, 1997 / High Court Judgment on Appeal From Appeal Commissioner
Outcome
Appeal dismissed; assessment void as out of time.
Legal Topics
Income Tax Assessment, Statutory Interpretation, Self Assessment Time Limits, Withdrawal of Tax Relief
Tax Law Administrative Law Income Tax Assessment Statutory Interpretation Self Assessment Time Limits Withdrawal of Tax Relief

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Parties

The Revenue Commissioners

Appellant

Liam Lacey

Respondent

Procedural Posture

Case Stated Under Section 941 of the Taxes Consolidation Act, 1997 / High Court Judgment on Appeal From Appeal Commissioner

Legal Issues

  1. 1 Whether section 481(19) of the Taxes Consolidation Act, 1997 expressly disapplies the time limits in Part 41 of the Act for raising assessments to withdraw tax relief
  2. 2 Whether the assessment raised by Revenue was out of time under section 955(2) of the TCA
  3. 3 Whether the assessment arose by reason of any matter contained in the taxpayer's return

Ratio Decidendi

Section 481(19) of the TCA does not expressly disapply the time limits in Part 41, specifically section 955(2), for raising assessments. The assessment in question arose by reason of a matter contained in the taxpayer's return and is therefore subject to the four-year time limit. As the assessment was made outside this period, it is void.

Court Disposition

Appeal dismissed; assessment void as out of time.

Orders

  • The assessment under appeal is void by reason of it having been made out of time.