Supreme Court Judgment in Droog: A Timely Decision

Irish Tax Review │ December 2016

Tax partner John Cuddigan authored this column that discusses the recent Supreme Court decision in the case of The Revenue Commissioners v Droog [2016] IESC 55, upholding the decision of the High Court in favour of the taxpayer in that case. The case involved an appeal by Revenue against the decision of Laffoy J in the High Court, where she in turn had upheld the decision of the Appeal Commissioners in an appeal by way of case stated.

While the decision will have significant impact on a number of existing and potential appeals, it is to be welcomed in that it provides certainty on the law in this area, after years of uncertainty.

Read the full article here that first appeared in Irish Tax Review, Vol. 29 No. 4 (2016) © Irish Tax Institute.

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