In 2007 the taxpayer, Mr Clarke, incorporated a company (“CRT”) with a view to carrying on a quarrying business that he had previously operated as sole trader. CRT was registered for corporation tax, relevant contracts tax and VAT in 2007 and for PREM (employer PAYE and PRSI) in 2009. In 2013 Mr Clarke and CRT underwent a Revenue audit, which concluded with income tax assessments raised against Mr Clarke for the years 2007, 2008 and 2009 on the grounds that he had not formally transferred his business to CRT and so the income of the quarry business should be assessed in his name. At the initial appeal before the Tax Appeals Commission (TAC) the Commissioner held as a matter of fact that the quarry business had not been transferred to CRT and therefore upheld the income tax assessments. Mr Clarke appealed that determination to the High Court.