Kieran Binchy BL

Junior Counsel practicing in civil litigation, with a focus on tax, company law (liquidations, receiverships, examinerships and inspections), personal insolvency and probate law.

Regularly appears for both taxpayers and the Revenue Commissioners in tax appeals before the Tax Appeals Commission (TAC).

TAX/REVENUE LAW

Kenny Lee v Revenue Commissioners [2022] 1 IR 388
Acted for the Revenue Commissioners in the High Court and the Court of Appeal in the leading decision on the jurisdiction of the Tax Appeals Commission (TAC) in tax appeals.

Susquehanna International Holdings v Revenue Commissioners, 27 ITLR 267 (High Court), 27 ILTR 893 (Court of Appeal)
Acted for the Revenue Commissioners in the High Court (Commercial) and the Court of Appeal in a tax appeal which turned on the corporate and fiscal status of Delaware LLCs and LLLPs in domestic tax law and in international tax treaties, involving interpretation of anti-discrimination provisions of the US-Irish DTA and its application to group relief from corporation tax in Irish law.

COMPANY/INSOLVENCY

Fitzpatrick v Revenue Commissioners (In Re Ballyrider Ltd), [2016] IECA 228, 
Acted for the Revenue Commissioners in the High Court, the Court of Appeal and the Supreme Court in an application for removal of a liquidator for cause shown. Subsequent Supreme Court appeal addressed the question of litigation costs of liquidators and other office holders. Also acted for Revenue in the High Court and the Court of Appeal in In Re Cherryfox Limited and In Re Lucca Food Trading Company Limited.

Tweedswood Limited v Power and related appeals, [2017] IESC 81
Acted for the Revenue Commissioners in Supreme Court appeals, defending winding up orders in four liquidations which were challenged, unsuccessfully, on the basis of alleged ulterior and improper motive.

JUDICIAL REVIEW

McDonagh v Chief Appeals Officer, [2021] ILRM 385
Acted for the Chief Appeals Officer in the High Court, the Court of Appeal and the Supreme Court defending a challenge to social welfare appeals procedures.

Stan v Chief Appeals Officer, [2020] IEHC 548, C-3/21 CJEU
Acted for the Chief Appeals Officer in the High Court and Court of Justice of the European Union in a challenge to the state’s interpretation of Article 76(4) and Article 81 of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004.

GENERAL LITIGATION

Treacy v Lee James Menswear Ltd, [2022] IEHC 600
Successfully acted for a landlord seeking summary judgment in relation to rent unpaid, tenant claiming partial frustration of lease due to covid-19 and related measures

Perrigo and the €1.6 Billion Assessment, Irish Tax Review, Issue 4, 2021
Article analysing the significance of the Commercial Court judgment in Perrigo Pharma v Revenue Commissioners, [2020] IEHC 552.

Revenue Code of Practice, Tax Bar Association, 6 July 2022 
CPD presentation to Tax Bar Association on tax geared civil penalties in the Irish Courts