- Circuits:
Dublin- Other Memberships:
- International Association of Tax Judges (2017 - 2021)
Irish Tax Institute
Tax Bar Association - Direct Professional Access:
- Provided
Biography
Practicing barrister and former Tax Appeals Commissioner. Commenced practice at the Bar in 2002. Appointed to the Office of the Appeal Commissioners in December 2015. Served as a Tax Appeals Commissioner for seven years following the establishment of the Tax Appeals Commission in March 2016. Returned to practice at the Bar in 2023.
Recent Cases & Legal Work
Former Tax Appeals Commissioner (2016 – 2023), during seven year term of office, adjudicated and determined 167 appeals, clearing a quantum of monies in dispute of approximately €196 million.
Determinations appealed – judgments and citations
Determination 10TACD2017
Leanne Deane v The Revenue Commissioners [2018] IEHC 519, Costello J.
Determination 10TACD2016
Hughes v The Revenue Commissioners, Circuit Court judgment Comerford J. (no citation), [2019] IEHC 807, Allen J.
Determination 03TACD2018
N.C.P.S v The Revenue Commissioners [2019] IEHC 524, O’Connor J.,[2021] IECA 150, Costello J., Murray J., Collins J.
Determination 68TACD2020
Byrne v The Revenue Commissioners [2021] IEHC 262, Twomey J.
Determination 67TACD2020
Yesreb Holding Limited v Revenue Commissioners [2021] IEHC 317, O’Connor J.,[2022] IECA 127, Costello J., Haughton J. and Allen J., [2022] IESCDET 115 Application for leave to appeal to the Supreme Court, refused.
Determination 175TACD2020
Louis Fitzgerald v The Revenue Commissioners [2021] IEHC 487, Twomey J.,
[2022] IECA 255, Costello J., Pilkington J. Allen J.
Determination 88TACD2020
Thomas McNamara v Revenue Commissioners [2023] IEHC 15, Barr J.
Determination 23TACD2018
Karshan (Midlands) Limited t/a Domino’s Pizza v The Revenue Commissioners [2019] IEHC 894, O’Connor J., [2022] IECA 124, Costello J., Haughton J., Whelan J., [2023] IESC 24, O’Donnell C.J., Dunne J. Baker J., Woulfe J., Hogan J., Murray J., Collins J.
Determination 139TACD2022
Fahy v Revenue Commissioners, [2023] IEHC 710, Quinn J.
Determinations 28TACD2020 to 59TACD2020
Thornton & ors v Revenue Commissioners [2022] IEHC 396 Egan J., [2023] IECA 316 Allen J., Faherty J. Butler J.
Judicial review of interlocutory written decisions
Quigley v The Revenue Commissioners and the Tax Appeals Commission [2023] IEHC 244, Phelan J.
Determination 185TACD2020
McMahon v Revenue Commissioners [2024] IEHC 85, Sanfey J.
Publications
October 2024 – Taxing Appeals, The Bar Review, Volume 29, No. 4, October 2024
February 2012, Irish Tax Review, – Challenging the Plastic Bag Levy: Dunnes Stores v The Revenue Commissioners, the Minister for the Environment & the AG
Apr 2010 Irish tax review Vol 23 No. 2 – Debt Collection Litigation by the Revenue Commissioners – How best to advise your client
July 2007 Irish tax review Vol. 20, No. 4 – Wills, Disclaimers and CAT
Mar 2006 Irish tax review, Vol 19, No. 2 – VAT Fraud: The ECJ considers the liability of the innocent trader.
July 2005, Irish tax review, Vol 18, No. 4 – Griffin v Appeal Commissioners and CAB
Mar 2005, Irish tax review, Vol 18, No. 2 – Revenue Investigations : A closer look at the dawn raid.
July 2004, Irish tax review, Vol 17, No 4 – VAT Carousel Fraud
May 2004, Irish tax review, Vol 17, No 3 – Recent developments regarding the Revenue offence exception to extradition
Nov 2004, Irish tax review, Vol 17, No. 6 – VAT Repayments revisited
Sept 2003, Irish tax review, Vol 16, No. 5 – The Criminal Assets Bureau and Taxation – More recent developments
Speeches & Lectures
October 2024 – The Bar of Ireland Podcast – Tax Litigation in conversation (Part 1)
May 2024 – Dinner Speaker, The Cambridge Forum on International Tax & Disputes
Nov 2019 – Presentation to the Japanese Tax Authorities on behalf of the Tax Appeals Commission
April 2019 – Irish Tax Institute, annual conference
May 2016 – Women in Tax in Ireland
Nov 2011 – Bar Council Tax Law event – Taxation the Macro Level, Ireland, Europe
and the future
May 2010 – Society of Trust and Estate Practitioners – Debt in the administration of
Estates.
Mar 2010 – Bar Council Tax Law event – Developments in tax law and judicial review
Sept 2009 – Society of Trust and Estate Practitioners – Probate issues in relation to
Foreign divorce.
Contact Form
Contact
- Phone
- 01- 817 5345 (VM)
- lorna.gallagher@lawlibrary.ie
- Address
- Law Library Four Courts Dublin 7
- DX
- 816526