The court heard the case arose over the purchase, in 2000, by Mr O’Brien of 6 Raglan Road, Ballsbridge (above)… The seven-bedroom detached period house was bought through a company, Partenay Ltd.
In view of that, the Revenue argued the Appeals commissioner should have gone on to decide whether his personal and economic interests were closer to Ireland than to Portugal, thereby making him tax liable him in accordance with the Ireland/Portugal Double Taxation Convention
…The court heard Mr O’Brien employed a number of architectural and building experts to show the Raglan Road house was not habitable at the time and needed extensive renovation not completed until 2002. A builder and an engineer said parts of the house were dangerous.…The previous owners of Raglan Road, the Whites, disputed evidence from Mr O’Brien’s architectural and engineering experts that the house was not in a good condition. As far as they were concerned, the house was extremely comfortable and not deficient in any way…
Denis O’Brien takes on Revenue over €57m (Irish Times)
(Google)
