Chew and Tax Practitioners Board

The applicant, Mr. Chew, sought a stay of the Tax Practitioners Board's decision to terminate his registration as a tax agent. The application was heard by Deputy President Bernard J McCabe of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether to grant an interlocutory stay of the Board's decision pending the final determination of Mr. Chew's substantive application for review. In considering this, the Tribunal was required to assess the merits of the substantive application, including Mr. Chew's prospects of success, whether he would suffer irreparable prejudice if the stay was not granted, and the public interest considerations relevant to the matter.

Deputy President McCabe reasoned that a stay would only be granted if the applicant demonstrated a strong prima facie case or, alternatively, a serious question to be tried with a balance of convenience favouring the grant of the stay. The Tribunal found that Mr. Chew had not established a strong prima facie case, nor had he demonstrated that the review would be rendered nugatory if the stay was refused. Furthermore, the Tribunal considered that the public interest, particularly in maintaining the integrity of the tax agent profession, weighed against granting the stay.

Consequently, the application for a stay of the Tax Practitioners Board's decision was refused.