Brian Murphy loses appeal over alleged tax offences

This report is a localnews.ie summary based on public court reporting and records; sources are listed below.

Brian Murphy lost his appeal at the Court of Appeal against a High Court ruling that he could be criminally prosecuted for alleged tax offences. The appeal outcome was reported on 5 May 2023.

The allegations concern a VAT refund claim involving a company of which Murphy had been a director and tax returns between 2008 and 2012. He denies criminal wrongdoing and argued that a 2015 Revenue settlement agreement created a legitimate expectation that he would not be prosecuted.

Mr Justice George Birmingham rejected the appeal, finding that the absence of a clause preventing prosecution was not an unambiguous representation that there would be no prosecutions. The earlier High Court application had been dismissed by Mr Justice Garrett Simons.