The Irish High Court delivered its principal judgment in the case of Hanrahan v Revenue [2022] IEHC 43 on 14 January 2022. It concerned an appeal against a determination of the Tax Appeals Commission in 2020 that a particular transaction was a “tax avoidance transaction” within the meaning of s811 TCA 1997. [This case was covered in “Direct Tax Cases” in Irish Tax Review, 35/1 (2022).] On 24 February 2022 Stack J delivered her judgment addressing the costs of the substantive High Court proceedings.
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