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58 February/March 2024 February/March 2024 59
THE LAW…
Recent case law
Fire fi ghter was not ‘working’
for his employer while on
standby
Wlsh v Kerry Couny Council [2023] IEHC 719
(High Cour (Generl), Brr J, 15 December
2023)
Court of Appeal dismisses an appeal on a
point of law from the Labour Court, and
a rms a determination that a fi re fi ghter’s
time spent on standby was not ‘working time’
as it did not objectively and signifi cantly
a ect his ability to manage his time, business
interests or social life.
Use of ‘expressions of doubt’
in tax returns had not been
suffi cient to avoid imposition
of penalties
Thornon v Revenue Commissioners [2023]
IECA 316 (Cour of Appel (civil), Allen J, 21
December 2023)
Court of Appeal dismisses appeal from High
Court, and a rms in respect of cases stated
from the Tax Appeals Commission, inter alia:
(a) that dividend purchase transactions
arising from a syndicate dealing with the
British Virgin Islands did not amount to a
‘trade’ in fi nancial instruments; (b) that
dividend income received by appellants was
not to be deemed not to have been received
by them, where they sought to establish
losses that could be set o against income
tax; and (c) that the use of ‘expressions of
doubt’ by some of the appellants in their tax
returns was not su cient to relieve them from
the imposition of penalties in respect of the
tax not paid, where the expressions did not
su ciently set out the doubt alleged to arise.
Claim against architects to
continue despite extensive
delay
Beggn v Deegn [2024] IECA 4 (Cour of
Appel (civil), Noonn J, 11 Jnury 2024)
Court of Appeal, in proceedings relating to
the alleged negligence of the defendants in
both the design and building of a house
which subsequently had structural defects,
dismisses the appeal and a rms the order of
the High Court refusing to dismiss the
proceedings on the grounds of delay, despite
fi nding that there had been both inordinate
and inexcusable delay on the part of the
plainti s, where the balance of justice lay in
favour of refusal dismissal, given that the
defendants failed to establish moderate
prejudice which would render it unfair for the
defendants to further defend the case.
Playground equipment had
been properly installed and
maintained
Hickey v Limerick Ciy Council [2024] IEHC
10 (High Cour (Generl), Bolger J, 11 Jnury
2024)
High Court dismisses claim for personal injury
arising from a fall from ‘monkey bars’ in a
playground, on the grounds that: (a) the
defendants had complied with their
obligations in the design, manufacture,
installation and inspection of the equipment;
and (b) evidence from an expert engineer that
the monkey bars included inherent risks were
reliant on authorities that were not properly
identifi ed to the court.
Pledge agreements
concerning 37 aircraft worth
US$2 billion were void
In re GTLK Europe DAC; Moroney v Join Sock
Compny Se Trnspor Lesing Compny
[2023] IEHC 743 (High Cour (Generl),
Mulchy J, 19 December 2023)
High Court, in the course of the winding up of
a company owning 37 aircraft worth over $2
billion, grants a declaration that ‘pledge
agreements’ to a connected company
concerning the aircraft were void, on the
grounds that: (a) the Irish courts had
jurisdiction to determine the enforceability of
the pledge agreements; (b) the pledge
agreements had not been registered as a
charge as required by legislation, and were
therefore void; (c) the pledge agreements had
not been authorised in accordance with the
shareholders’ agreement; and (d) the pledge
agreements amounted to a ‘fraudulent
transfer’ in that they were a purported
conveyance of property with the intention of
hindering creditors in the recovery of their
debts.
Reports prepared by Decisis Law Reports (Decisis.ie). Writers of reports: Mark Tottenham BL; Amy Walsh BL; Lawrence Morris BL