In this judgment the Court of Appeal (McDonald J (judgment) with Pilkington J and O’Moore J (concurring)) considered whether a taxpayer would have to pay Revenue’s costs in circumstances where he had failed in his appeal. The court determined that the question of the costs of the appeal must follow its earlier substantive judgment dismissing the taxpayer’s appeal ([2026] IECA 41).
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie