Mr. Des O'Leary:

In general, only the appellant, not Revenue, may make an appeal to the Circuit Court. Any case that has gone to the Circuit Court is most likely one in which the Appeal Commissioners have found in favour of Revenue. In nine of the 14 cases the Circuit Court reaffirmed the decisions of the Appeal Commissioners; three cases were settled without going through the full court process; in one case the appellant won; and in one case there was a split decision by the court in which some matters were found in the appellant's favour and others in the Revenue's favour.

Three were settled before going through the full court process, one was won by the appellant and the remaining one led to a split decision by the court. On some matters the court found in favour of the appellant and, on others, in favour of the Revenue Commissioners.