Provisions on Time Limits for Revenue Assessments - O’Sullivan v Revenue PDF | 0.33 MB
Tax associate, Colm Brussels and Head of Tax Policy, Olivia Long recently published an article in the Irish Tax Review on the most recent decision of the Irish High Court on the application of time limits under Irish tax law. O’Sullivan v The Revenue Commissioners [2024] IEHC 611 provides some welcome insights into the proper construction of the provisions, particularly following the decision in Tobin v The Revenue Commissioners [2024] IEHC 196 earlier this year. This article examines the decision in O’Sullivan and outlines some of the key insights and implications of the case in interpreting the time-limit provisions more generally.
© Copyright of the Irish Tax Institute. This article first appeared in Irish Tax Review, Issue 4, 2024