In the Tax Bar Association’s first podcast, David McGrath BL and Catherine Dunne BL consider the recent High Court decision in The Revenue Commissioners v Tobin [2024] IEHC 96 concerning the meaning of “full and true disclosure” in the context of the four-year time limit on Revenue’s power to raise assessments.
The podcast is hosted by Dearbhla Cunningham BL, a committee member of the Tax Bar Association.
View the judgment: https://www.courts.ie/view/Judgments/13d5a902-91f8-4000-9044-67b0c8c20f20/8c7813e0-b6cd-4669-8aa6-3b3cf889a946/2024_IEHC_196.pdf/pdf
For more from the Tax Bar Association, visit www.taxbar.ie