O'Sullivan v Revenue Commissions (Approved)

1.������ On 22nd February, 2021, I gave judgment in the above matter (�the substantive judgment�), which concerned a case stated for the opinion of the court pursuant to s.949AQ of the Taxes Consolidation Act 1997 (�TCA�) in relation to a determination by a Tax Commissioner of 11th October, 2019 in an appeal by the appellant.� That judgment is reported at [2021] IEHC 118 , and should be read in conjunction with the present ruling.�

2.������ At the conclusion of the substantive judgment, I indicated that I would give the parties fourteen days from the date of the judgment to make brief submissions as to the form of the orders to be made, and in particular the question of costs.� In the event, both parties have made brief written submissions.�

��������� �The High Court shall hear and determine any question of law arising in a case stated and - �[(c)]�may make such order as to costs as it thinks fit.�

5.������ The appellant�s submissions point out that, prior to the passing of the Finance (Tax Appeals) Act 2015 - the Act which revised the system of tax appeals and brought into being the Tax Appeals Commission (�TAC�) - a taxpayer aggrieved with a determination of the Appeal Commissioners had the right of a de novo hearing of an appeal in the Circuit Court.� As a result of the 2015 Act, � the only recourse available to a disgruntled party is a right of Appeal on a point of law to this Honourable Court in accordance with Sections 949AP and 949AQ [of the TCA] ��.

6.������ It was submitted that the established practice before the TAC is that each side bears its own costs.� It is further submitted that, under the old system, the Circuit Court rarely awarded costs � save in the event of appeals lacking substance �.�