SRSH and Commissioner of Taxation (Taxation)

The applicant, SRSH, sought a stay of proceedings before the Tribunal against the Commissioner of Taxation. The dispute concerned the progression of the tax proceedings, with the applicant arguing that continuing them would adversely affect her right to silence in parallel criminal proceedings. Deputy President Bernard J McCabe presided over the matter.

The primary legal issue before the Tribunal was whether the interests of justice necessitated a stay of the tax proceedings pending the conclusion of the criminal proceedings. This required consideration of whether the progression of the Tribunal's review would prejudice the applicant's ability to exercise her right to silence in the criminal proceedings.

Deputy President McCabe determined that it would be premature to grant a stay. While refusing the stay, the Tribunal varied the timetable for the proceedings, granting the applicant further time to produce a statement of facts, issues, and contentions by 1 June 2020. A case management telephone directions hearing was to be listed shortly thereafter to discuss the path forward. The applicant was also permitted to approach the Tribunal if further developments shed light on the overlap between the Tribunal's review and the criminal proceedings. The application for a stay was ultimately refused.