Tax Disputes

The Practice

Our Tax Disputes team is made up of members of our market-leading Litigation and Dispute Resolution and Tax groups. We advise on all aspects of national and international tax disputes and combine in-depth technical analysis of tax issues with strategic litigation advice. The group works on an integrated basis with the other groups in the firm and advises on all tax disputes matters. The combination of litigators and tax lawyers is a highly effective means of conducting a tax dispute, as it combines an in-depth technical and policy-based analysis of the relevant tax issues by leading tax lawyers with the appreciation of strategy, tactics and process that are second nature to a litigator.

Expertise

The tax disputes group provides a full range of services for disputes relating to all taxes including:

  • Corporation tax and capital gains tax disputes with the Revenue Commissioners.
  • Disputes regarding stamp duty, VAT and other indirect taxes.
  • Rates cases against the Commissioner for Valuation and local authorities.
  • Contractual disputes in relation to tax deeds and tax warranties.
  • Disputes related to cross-border information disclosure powers.
  • “Dawn raid” first responder service for clients and follow-on interactions with the tax authorities.

We advise Irish and multi-national companies and financial institutions on tax-related disputes arising from corporate transactions (including on tax warranties and deeds) and other issues arising with contentious assessments of tax by tax authorities, including negotiations with the Revenue Commissioners and appeals to the Tax Appeals Commission and to the Irish Courts.

We also have expertise on disputes around commercial rates, including arising from the changes to the rates regime over recent years. This often involves representing clients before the Valuation Tribunal and Courts.

Experience

The tax disputes team has a wealth of experience drawn from experience litigating, arbitrating and resolving tax disputes relating to all taxes. Recent successes include:

  • Acting for Canada Life in relation to a dispute with the Irish Revenue Commissioners regarding whether stamp duty was payable arising from the purchase of Irish Life from the Minister for Finance for €1.3 billion. We succeeded before the Appeal Commissioners and in the High Court following a Revenue appeal.
  • Acting for the Stanley family in relation to judicial review proceedings arising from a dispute in respect of the limitation time period within which the Revenue Commissioners may lawfully raise an assessment to tax. The matter was determined in our clients’ favour in the Court of Appeal.
  • Representing a client in relation to the tax and corporate law classification of payments for share-based compensation.
  • Representing a holding company on VAT recovery.
  • Representing a listed company in a dispute relating to the cross-border taxation of its CEO’s compensation package.
  • Representing a domestic Irish institution on a local property tax matter.
  • Representing a multi-national in the High Court with regards to the scope of information gathering powers of non-Irish tax authorities pursuant to tax treaties, EU directives and mini one-stop-shop (MOSS) scheme for VAT.
  • Representing a client in relation to the nature, for VAT purposes, of certain compensatory payments.

In addition, our team has significant experience in advising clients on all aspects in respect of rates, including representing clients in a number of high-profile cases before the Valuation Tribunal and High Court. Our recent work includes:

  • Acting for the Minister for Communications in a rates matter concerning the Metropolitan Area Networks broadband scheme.
  • The Personal Injuries Assessment Board before the Valuation Tribunal and on a case stated to the High Court.
  • Acting for NTR in respect of rates issues concerning Westlink and the Dundalk By-Pass.

Relevant Partners: