O’Brien saves €57m in Revenue tax battle
Ms Justice Mary Laffoy agreed in the High Court with the decision of a Revenue Appeals Commissioner that Mr O’Brien’s permanent home for the tax year 2000/2001 was Quinta de Lago, Portugal, and not Ireland.
“Having regard to the evidence given and the facts found by the appeal commissioner, he was correct in holding that 6 Raglan Rd, Ballsbridge, Dublin 4, was not a permanent home available to the appellant for the tax year 2000/2001 for the purposes of article 4.2 of the Ireland/Portugal Double Taxation Convention,” said Ms Justice Laffoy.
