Lorna Gallagher BL

  • Junior Counsel: 2000

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
  • Tax Law
  • Trusts
Lorna Gallagher BL

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

Former Tax Appeals Commissioner (2015 – 2023), during seven year term of office, adjudicated and determined 167 appeals, clearing a quantum of monies in dispute of approximately €196 million. Those of my determinations which have been appealed are as follows;


Determinations appealed – judgments and citations

Determination 185TACD2020  

McMahon v Revenue Commissioners [2024] IEHC 85, Sanfey 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 139TACD2022

Fahy v Revenue Commissioners, [2023] IEHC 710, Quinn 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 88TACD2020

Thomas McNamara v Revenue Commissioners [2023] IEHC 15, Barr J.


Determination 175TACD2020

Louis Fitzgerald v The Revenue Commissioners [2021] IEHC 487, Twomey J.,

[2022] IECA 255, Costello J., Pilkington J. Allen 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 68TACD2020

Byrne v The Revenue Commissioners [2021] IEHC 262, Twomey 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 10TACD2016

Hughes v The Revenue Commissioners, Circuit Court judgment Comerford J. (no citation), [2019] IEHC 807, Allen J. 


Determination 10TACD2017

Leanne Deane v The Revenue Commissioners [2018] IEHC 519, Costello J.


Judicial review of interlocutory written decisions

Quigley v The Revenue Commissioners and the Tax Appeals Commission [2023] IEHC 244, Phelan J.





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

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


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

This form is made available to solicitors & in-house counsel for professional purposes only, and to members of Approved Bodies for the purposes of Direct Professional Access


01- 817 5345 (VM)
Law Library Four Courts Dublin 7

Download Profile

Find a Barrister, Mediator or Arbitrator

Advanced Search