21 May 2010
NEIL ANTHONY SHEEHAN V THE COMMISSIONER OF INLAND REVENUE HC DUN CIV 2009 412 608
- Citation
- openlaw-a25860df_3c24_49c4_a7a5_fcf52c9c037c.pdf
- Court
- High Court
The s13 statutory requirements were satisfied and the Court concluded that neither s37(c) nor s37(d) provided sufficient grounds to refuse adjudication; delay to attempt a sale as a going concern does not outweigh the creditor's right to adjudication, the public interest in tax enforcement, and the need for investigation and creditor protection, therefore adjudication is ordered.
- Adjudication under s13/s36
- Discretion to refuse adjudication s37(c) and s37(d)
- Maximising creditor recovery
- Adjournment/stay
- Trust asset investigation