Courts / Limerick / Report
"Nomadic businessmen" bring action arising out of tax assessments
Summary
High Court proceedings have been initiated by John Sheridan Senior, John Sheridan, Thomas Sheridan, Daniel Sheridan, and Patrick Sheridan, who describe themselves as nomadic tarmac contractors and members of the Irish Travelling Community. The applicants, who state they reside in Rathkeale, Co Limerick when in Ireland, are challenging income tax assessments issued by the Criminal Assets Bureau (CAB) for various years between 2004 and 2014. They dispute the assessments, arguing they were not tax resident in Ireland during the relevant periods due to their business operations in other EU countries. The action follows a decision by Tax Appeals Commissioner Mr Mark O'Mahony, who allowed appeals for some years but refused others, citing unpaid liabilities and unfiled returns. The Sheridans seek to quash the Commissioner's decision, alleging he failed to provide adequate reasons, determine their residency status, or consider their unique circumstances, including lack of literacy. Mr Justice Charles Meenan granted the applicants permission on an ex parte basis to bring their judicial review challenge against the Commissioner. CAB is a notice party to the action. The judge also granted a stay on the further pursuit of sums allegedly due to the Revenue Commissioners pending the outcome of the case. The matter was made returnable to a date in November.
Who, what, where, when and why
What: Report matter: "Nomadic businessmen" bring action arising out of tax assessments. Procedural stage: hearing_or_decision
When:
- April 30th Other
- 2004 to 2014 Other
- 2006 to 2014 Other
- 2009 to 2014 Other
- 2018-07-24 Publication
Why: Due to their nomadic lifestyles and because their tarmacking business is conducted outside of Ireland, they say they have spent minimal periods of time in this country. CNI source report
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