Revenue fails to halt O’Brien’s appeal

The Revenue Commissioners have failed in the High Court to stop an appeal by Denis O’Brien relating to a finding that a tax return from him 14 years ago was insufficient due to it being completed in a negligent manner.

Mr O’Brien can now go ahead with a case in which he says the Circuit Court should fully hear an appeal he has brought against that finding by an inspector of taxes relating to his return for 1999-2000. Yesterday, Mr Justice Bernard Barton ruled that Mr O’Brien was entitled to appeal a Circuit Court decision of July last year on the matter.

The Circuit Court had refused to list his appeal for hearing after the Revenue successfully argued Mr O’Brien had also elected to have the matter dealt with by way of case stated in the High Court and it was not permissible to run the same case in both the Circuit and High Courts.