A Dundalk taxi-driver under investigation by the Criminal Assets Bureau failed in the High Court yesterday to force the Collector General to issue him with a tax clearance certificate.
Mr Michael Forde SC, counsel for taxi-man Mr Anthony Sloan, Árd na Mara, Blackrock, Co Louth, told Mr Justice Lavan his client could not renew his taxi licence without the certificate.
He was unable to maintain his family through his inability to ply his trade because he had no taxi licence.
Mr Forde said Mr Sloan ran a small Hackney business in Dundalk. Some time ago he had been the subject of two tax assessments in the name of the Criminal Assets Bureau, one of which awaited the outcome of a High Court reserved judgment on judicial review.
He said the second assessment had already been unsuccessfully judicially reviewed before the High Court but was currently on appeal to the Supreme Court.
Mr Forde said that on August 5th last he had been granted leave of the High Court to bring judicial review proceedings and was yesterday making an application requiring the Revenue to give his client a tax clearance certificate pending the outcome of existing litigation.
Mr Justice Lavan said it was clear Mr Sloan's tax affairs were indeterminate pending the Supreme Court appeal. He refused the application.