Analysis of Irish Tax appeals

I have been analysing a number of judgments published on the https://www.taxappeals.ie/ website. I have created a corpus of the ~630 determinations that I looked at and have been playing around with some key word in context (KWIC) tools to see what information I could extract.

I have used the information to create a targeted reading list of frequently referenced cases etc. which are often cited in the determinations. I found it interesting to read how often UK authority is quoted in the Irish tax appeals.

Some of my findings from the ~630 cases that I analysed:

·????????UK tax cases and arguments made by the UK tax authority, HMRC were mentioned in ~126 of those determinations;

·????????The First Tier Tax Tribunal (UK) decisions were quoted in ~63 determinations;

·????????The Upper Tribunal was quoted in ~17 cases;

·????????A total of ~450 decisions contained reference to Simon’s Tax Cases (“STC”)

There is, of course, a lot of Irish authority and certain cases come up frequently which is not surprising:

·????????Dunnes Stores v. The Revenue Commissioners [2019] IESC 50

·????????Revenue Commissioners v Droog [2016] IESC 55

·????????McNamee v Revenue Commissioners [2016] ESC 33

·????????Bookfinders Ltd. v The Revenue Commissioners [2020] IESC 60

·????????Revenue Commissioners v O’Flynn Construction Company and Others [2011] IESC 47

·????????Lee v Revenue Commissioners [IECA] 2021 18,

·????????Stanley v The Revenue Commissioners [2017] IECA 279,

·????????The State (Whelan) v Smidic [1938] 1 I.R. 626,

·????????Menolly Homes Ltd. v The Appeal Commissioners [2010] IEHC 49

·????????The State (Calcul International Ltd.) v The Appeal Commissioners III ITR 577

…

Note that the analysis was ‘quick and dirty’ and did not take into account where there were multiple judgments which were significantly similar from legal perspective with only a unique Appellant, e.g.?where there were multiple appellants involved in the same ‘scheme’ – This may, of course, skew the results.

#TAX #REVENUECOMMISSIONERS #HMRC #IRELAND #BARRISTER #CORPUSLINGUISTICS #UK #TAXBAR