Revenue overstepped powers on licence
Mr Justice David Keane’s reserved judgement will significantly restrict the Revenue Commissioners’ ability to insist on the production of information beyond what they “may reasonably require” for the granting of trading licences.
McPartland Oils Limited, of Deep Water Quay, Finisklin, Co Sligo, and its director Damien McPartland, were granted an order quashing the decision of the commissioners refusing the licences.