Courts / Cork / Report
Ex-Deloitte partner appeals High Court ruling that he can be criminally prosecuted
Summary
Brian Murphy, a qualified accountant and former Deloitte audit partner, appealed a High Court ruling that permitted his criminal prosecution for alleged tax offences. The Court of Appeal heard arguments regarding whether a 2015 settlement agreement with the Revenue Commissioners created a legitimate expectation that he would not be prosecuted. Mr Murphy, of Carrigaline, Co Cork, denies wrongdoing and argued that oral representations and the absence of a prosecution reservation clause in the signed document implied immunity. He contended that the High Court judge erred by applying contract law rather than the principle of legitimate expectation. Counsel for the Revenue and the Director of Public Prosecutions (DPP) argued that the DPP is an independent body not bound by Revenue agreements and that the omission of a non-prosecution clause was an error. They maintained that the threshold for legitimate expectation was not met. The High Court had previously found that the 2015 agreement, which involved monthly payments of €4,000 and annual lump sums, did not represent a promise against criminal proceedings. In the Court of Appeal, the panel of judges, including Mr Justice Patrick McCarthy, Mr Justice George Birmingham, and Ms Justice Isobel Kennedy, reserved their judgment. The matter was adjourned, and no final decision was reached during this hearing.
Who, what, where, when and why
What: Report matter: Ex-Deloitte partner appeals High Court ruling that he can be criminally prosecuted. Procedural stage: appeal
When:
- October 2015 Hearing Or Sentence
- August 2015 Other
- December 2018 Other
- 2008 and 2012 Other
- 2023-01-17 Publication
Case subjects
Applicant
Places mentioned
- High Court
- Court of Appeal
Topics
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