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Revenue failed to establish entitlement to be heard in application to have order of Garnishee made absolute

By: Colm Scott Byrne BL

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High Court, in garnishee proceedings, holds that Revenue did not establish that it had an entitlement to be heard in an application to have the order of Garnishee made absolute, on the grounds that: (a) Revenue did not enjoy any preferential rights in respect of the monies owed to it as the facts stood at the time; and (b) the Revenue was not a preferential creditor at the time the application was made as the respondent had not been adjudicated a bankrupt.

Application by Revenue to be heard in an application to make an order of garnishee absolute - the applicant obtained judgment from the High Court in London against the respondent in the amount of £250,175.46 - the applicant learned that the respondent’s company had ceased trading and that it was intended that the company be liquidated - the respondent had two commercial properties on the market to be sold - the applicant applied, ex parte, for an order nisi attaching the proceeds of the sale of the two properties which had been sold by the respondent - the respondent has a tax liability to the Revenue in the amount of €216,817.15 as well as the liability to the applicant - the Revenue have sought to appear and be heard in the Garnishee proceedings arising from this tax liability - Order 45, rule 5 of the Rules of the Superior Courts - whether Revenue has a proprietary interest in the money - respondent had made an application for bankruptcy but this had not been heard yet - whether Revenue was a preferential creditor - application to be heard refused.

Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.

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