Lorna Gallagher BL

  • Junior Counsel: 2000
Qualifications:

U.C.D. Bachelor of Civil Law (BCL), King’s Inns, BL degree, Irish Taxation Institute - Chartered Tax Advisor/Associate of the Institute of Taxation (CTA/AITI)

Areas of Practice:
  • Commercial/Chancery
  • General Practice
Specialisation:
  • Tax Law
  • Trusts
Lorna Gallagher BL
Circuits:

Dublin
Other Memberships:
International Association of Tax Judges (2017 - 2021)
Irish Tax Institute
Tax Bar Association
Direct Professional Access:
Provided

Practicing barrister and former Tax Appeals Commissioner. Commenced practice at the Bar in 2002. Appointed to the Office of the Appeal Commissioners in December 2015. Served as a Tax Appeals Commissioner for seven years following the establishment of the Tax Appeals Commission in March 2016. Returned to practice at the Bar in 2023.

Former Tax Appeals Commissioner (2016 – 2023), during seven year term of office, adjudicated and determined 167 appeals, clearing a quantum of monies in dispute of approximately €196 million.

 

Determinations appealed – judgments & citations

  • Determination 10TACD2017 :  Leanne Deane v The Revenue Commissioners [2018] IEHC 519, Costello J.
  • Determination 10TACD2016 : Hughes v The Revenue Commissioners, Circuit Court judgment Comerford J. (no citation), [2019] IEHC 807, Allen J.
  • Determination 03TACD2018 : N.C.P.S v The Revenue Commissioners [2019] IEHC 524, O’Connor J.,[2021] IECA 150, Costello J., Murray J., Collins J.
  • Determination 68TACD2020 : Byrne v The Revenue Commissioners [2021] IEHC 262, Twomey J. 
  • Determination 67TACD2020 : Yesreb Holding Limited v Revenue Commissioners [2021] IEHC 317, O’Connor J.,[2022] IECA 127, Costello J., Haughton J. and Allen J., [2022] IESCDET 115 Application for leave to appeal to the Supreme Court, refused.
  • Determination 175TACD2020 : Louis Fitzgerald v The Revenue Commissioners [2021] IEHC 487, Twomey J., [2022] IECA 255, Costello J., Pilkington J. Allen J.
  • Determination 88TACD2020 : Thomas McNamara v Revenue Commissioners [2023] IEHC 15, Barr J.
  • Determination 23TACD2018 : Karshan (Midlands) Limited t/a Domino’s Pizza v The Revenue Commissioners [2019] IEHC 894, O’Connor J., [2022] IECA 124, Costello J., Haughton J., Whelan J., [2023] IESC 24, O’Donnell C.J., Dunne J. Baker J., Woulfe J., Hogan J., Murray J., Collins J.
  • Determination 139TACD2022 : Fahy v Revenue Commissioners, [2023] IEHC 710, Quinn J.
  • Determinations 28TACD2020 to 59TACD2020 : Thornton & ors v Revenue Commissioners [2022] IEHC 396 Egan J., [2023] IECA 316 Allen J., Faherty J. Butler J.
  • Determination 185TACD2020  : McMahon v Revenue Commissioners [2024] IEHC 85, Sanfey J.
  • Determination 70TACD2021: Buckley v The Revenue Commissioners [2024] IEHC 414, Dignam J.

Judicial review of written decisions

  • Quigley v The Revenue Commissioners and the Tax Appeals Commission [2023] IEHC 244, Phelan J.
  • J.S.S., J.S.J., T.S., D.S., P.S. v A Tax Appeal Commissioner [2025] IECA 96, McDonald J., Meenan J., Collins J., [2024] IEHC 565 Owens J.

  • Dec 2024 – The Bar of Ireland Podcast  – Tax Litigation in conversation (Part 3)
  • Nov 2024 – The Bar of Ireland Podcast  – Tax Litigation in conversation (Part 2)
  • Nov 2024 – The Bar of Ireland Podcast  – Tax Litigation in conversation (Part 1)
  • October 2024 – Taxing Appeals, The Bar Review, Volume 29, No. 4, October 2024
  • February 2012, Irish Tax Review, – Challenging the Plastic Bag Levy: Dunnes Stores v The Revenue Commissioners, the Minister for the Environment & the AG
  • Apr 2010 Irish tax review Vol 23 No. 2 – Debt Collection Litigation by the Revenue Commissioners – How best to advise your client
  • July 2007 Irish tax review Vol. 20, No. 4 – Wills, Disclaimers and CAT
  • Mar 2006 Irish tax review, Vol 19, No. 2 – VAT Fraud: The ECJ considers the liability of the innocent trader.
  • July 2005, Irish tax review, Vol 18, No. 4 – Griffin v Appeal Commissioners and CAB
  • Mar 2005, Irish tax review, Vol 18, No. 2 – Revenue Investigations : A closer look at the dawn raid.
  • July 2004, Irish tax review, Vol 17, No 4 – VAT Carousel Fraud
  • May 2004, Irish tax review, Vol 17, No 3 – Recent developments regarding the Revenue offence exception to extradition
  • Nov 2004, Irish tax review, Vol 17, No. 6 – VAT Repayments revisited
  • Sept 2003, Irish tax review, Vol 16, No. 5 – The Criminal Assets Bureau and Taxation – More recent developments

  • Dec 2024 – The Bar of Ireland Podcast  – Tax Litigation in conversation (Part 3)
  • Nov 2024 – The Bar of Ireland Podcast  – Tax Litigation in conversation (Part 2)
  • Nov 2024 – The Bar of Ireland Podcast  – Tax Litigation in conversation (Part 1)
  • May 2024 – Dinner Speaker, The Cambridge Forum on International Tax & Disputes
  • Nov 2019 – Presentation to the Japanese Tax Authorities on behalf of the Tax Appeals Commission
  • April 2019  – Irish Tax Institute, annual conference
  • May 2016 – Women in Tax in Ireland
  • Nov 2011  – Bar Council Tax Law event – Taxation the Macro Level, Ireland, Europe &  and the future
  • May 2010  – Society of Trust and Estate Practitioners – Debt in the administration of Estates.
  • Mar 2010  – Bar Council Tax Law event – Developments in tax law and judicial review
  • Sept 2009 –  Society of Trust and Estate Practitioners – Probate issues in relation to Foreign divorce.

Contact Form

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Contact

Phone
01- 817 5345 (VM)
Email
lorna.gallagher@lawlibrary.ie
Address
Law Library Four Courts Dublin 7 Dublin
DX
816526

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