The Court of Appeal dismissed Martin Foley’s appeal against a High Court order allowing the Criminal Assets Bureau (CAB) to enter final judgment for €738,449.27 in interest on unpaid tax. It was a ruling on whether Foley had an arguable defence requiring a full hearing, not a new trial of the underlying tax liability.
The appeal concerned the interest balance only. The High Court had separately allowed final judgment for €178,510.85 in principal tax, which Foley accepted he owed. The disputed €738,449.27 included interest accrued on the unpaid tax.
The tax assessments covered the years 1993-94 to 1999-2000. Foley’s appeals against them failed after he did not pay the tax due on the income he reported in his returns. The Court of Appeal said the assessments therefore became final and conclusive. CAB brought recovery proceedings in 2013, seeking the unpaid principal and interest.
Foley argued that CAB had delayed about 11 years before starting the proceedings and that the delay had prejudiced him. At the appeal hearing, he did not claim specific prejudice affecting his ability to defend the interest calculation. His case was that an earlier claim would have meant a smaller interest bill.
The court accepted that an 11-year delay could arguably be described as inordinate. But it said delay alone did not make it inexcusable. Foley knew the tax remained unpaid and that statutory interest was accruing, and could have stopped further interest by paying the debt. The court also noted that CAB had offered no explanation for the pre-commencement delay, and referred to a relevant Criminal Assets Bureau investigation.
The Court of Appeal concluded Foley had not shown an arguable case that the delay was inexcusable or that the balance of justice required CAB’s interest claim to be reduced or barred. It dismissed the appeal, leaving the High Court order for final judgment on the interest balance in place.