Two ByrneWallace LLP partners have been commended for an article on judicial review of Revenue.

Lee Squires (tax) and Mona Costelloe (litigation and dispute resolution) have been awarded the prestigious Norman Bale Irish Tax Review Article of the Year Award 2022 for ‘Arderin Distillery: Legitimate Expectation and Judicial Review of Revenue’. 

The article was voted top feature article of the year by the editorial board of the Irish Tax Review (for the 2022 calendar year) from a list of 47 other feature articles.

Expectation rights

In the award-winning article, the duo consider how Revenue’s statements or dealings can give rise to legally enforceable legitimate expectation rights, as elucidated in a recent High Court judgement.

Squires and Costelloe were presented with the award at a special lunch hosted by the Irish Tax Institute last week (19 June).

The Irish Tax Review (ITR) is produced by the Irish Tax Institute (ITI) and covers topical tax issues affecting Ireland. 

During 2022, over 50 articles were published by over 75 authors.