ARTICLE · 17 NOVEMBER 2021

InDisputes Series: The Cost Of The Kitchen Sink

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In Byrne v Revenue Commissioners, the High Court upheld a Tax Appeals Commission ("TAC") finding that a taxpayer (Mr. Byrne) should have known that there was a VAT fraud in the supply chain...

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Nicola Dunleavy

Rachel O'Sullivan

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In Byrne v Revenue Commissioners, the High Court upheld a Tax Appeals Commission ("TAC") finding that a taxpayer (Mr. Byrne) should have known that there was a VAT fraud in the supply chain on the purchase of fuel for his filling stations. Mr. Byrne could not therefore set off the VAT paid by him for the fuel supplies. Mr. Byrne had appealed the TAC finding to the High Court by a case stated, which Revenue successfully contested.

On the basis that Revenue had won, Revenue claimed its costs for the Court case against Mr. Byrne. However, the Court reduced the legal costs awarded to Revenue to 60% on the basis that Revenue had 'thrown the kitchen sink' at the case, including two tenuous and unreasonable arguments.

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