Case Law for the Tax Practitioner
- Chapter 2 Trades and Professions - Receipts
- 2.1.1 C Hayes (Inspector of Taxes) v RJ Duggan
- 2.1.2 Daniel Collins and another v JD Mulvey (Inspector of Taxes)
- 2.2.1 Arthur Guinness & Co. Ltd. v The Commissioner of Inland Revenue
- 2.2.2 The Vetinary Council v F. Corr (Inspector of Taxes)
- 2.2.3 The Export Livestock (Insurance) Board v DJ Carroll (Inspector of Taxes)
- 2.2.4 The Racing Board v S.O’Culachain
- 2.3.1 Kennedy (Inspector of Taxes) v The Rattoo Cooperative Dairy Society Ltd
- 2.3.2 Property Loan & Investment Co. Ltd., v The Revenue Commissioners
- 2.3.3 The Revenue Commissioners v Y Ltd.,
- 2.4.1 Greens Co. (Cork) Ltd., v the Revenue Commissioners
- 2.4.2 Revenue Commissioners v Latchford and Sons Ltd.,
- 2.4.3 O’Laoghaire (Inspector of Taxes) v C.D. Ltd.,
- 2.4.4 Murnaghan Bros. v J. O’Maoldhomhnaigh (Inspector of Taxes)
- 2.4.5 Carroll Industries PLC (formerly PJ Carroll & Co. Ltd.,) and PJ Carroll & Co. Ltd., v S. O’Culachain (Inspector of Taxes).
- 2.5.1 The Alliance and Dublin Consumers Gas Co. v McWilliams (Inspector of Taxes)
- 2.5.2 W.A. Robinson, trading as James Pimm & Son v J.D. Dolan (Inspector of Taxes)
- 2.5.3 O’Dwyer (Inspector of Taxes) and the Revenue Commissioners v Irish Exporters & Importers Ltd. (In Liquidation)
- 2.5.4 F. Corr (Inspector of Taxes) v F.E. Larkin
- 2.5.5 O’Cleiroigh (Inspector of Taxes) v Jacobs International Ltd
- 2.5.6 Guinness & Mahon Ltd., v Brown (Inspector of Taxes)
- 2.5.7 B. McCabe (Inspector of Taxes) v South City & County Investment Co. Ltd
- 2.6.1 The Agricultural Credit Corporation Ltd. v J. B. Vale (Inspector of Taxes)
- 2.6.2 A.B. Ltd., v MacGiollariogh (Inspector of Taxes)
- 2.6.3 Davis (Inspector of Taxes) v Hibernian Bank Ltd.,
- 2.6.4 J.A. Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
- 2.7.1 McCall (Deceased) v Commissioners of Inland Revenue
- 2.7.2 Phillips (Inspector of Taxes) v Limerick County Council
- 2.7.3 City of Dublin Steam Packet Co. v Revenue Commissioners.
- 2.7.4 J. M. O’Dwyer (Inspector of Taxes) v Dublin United Transport Ltd
- 2.7.5 The Commissioners of Inland Revenue v. The Dublin and Kingstown Railway Co
- 2.7.6 CD v. JM O’Sullivan (Inspector of Taxes)
- 2.7.7 Bourke (Inspector of Taxes) v Lyster & Sons Ltd
- 2.7.8 Pairceir (Inspector of Taxes) v. EM
- 2.7.9 HH v. MJ Forbes (Inspector of Taxes)
- 2.7.10 P McElligott & Sons Ltd v. Duigenan (Inspector of Taxes)
- 2.7.11 E P O’Coindealbhain (Inspector of Taxes) v. The Honourable Mr Justice Sean Gannon
- 2.8.1 Boland’s Ltd v Davis (Inspector of Taxes)
- 2.8.2 HA O’Loan (Inspector of Taxes) v. Messrs MJ Noone & Co
- 2.8.3 M Cronin (Inspector of Taxes) v. Lunham Brothers Ltd
- 2.9.1 AB v Mulvey (Inspector of Taxes)
- Chapter 3 Case III, IV & V Schedule D
- 3.1.1 Irish Provident Assurance Co Limited (in liquidation) v Kavanagh (Inspector of Taxes)
- 3.1.2 JD Mulvey (Inspector of Taxes) v K M Kieran
- 3.1.3 J M O’Sullivan (Inspector of Taxes) v Julia O’Connor as Administratix of Evelyn H O’ Brien, Deceased
- 3.1.4 McHugh (Inspector of Taxes) v A
- 3.1.5 Cronin (Inspector of Taxes) v C
- 3.1.6 O’Connaill (Inspector of Taxes) v R
- 3.1.7 Forbes (Inspector of Taxes) v GHD
- 3.2.1 The Alliance & Dublin Consumer’s Gas Co v Davis (Inspector of Taxes)
- 3.2.2 Moville District Board of Conservators v D Ua Clothasaigh (Inspector of Taxes)
- Chapter 4 Trades and Professions - Deductions
- 4.1.1 McGarry (Inspector of Taxes) v. Limerick Gas Committee
- 4.1.2 JB Kealy (Inspector of Taxes) v. O’Mara (Limerick) Ltd
- 4.1.3 Sean MacAonghusa (Inspector of Taxes) v. Ringmahon Company
- 4.1.4 Income Tax, 6 AC 2000
- 4.2.1 Martin Fitzgerald v. Commissioners of Inland Revenue
- 4.2.2 JT Hodgins (Inspector of Taxes) v. Plunder & Pollak (Ireland) Ltd
- 4.2.3 Curtin (Inspector of Taxes) v. M Ltd
- 4.3.1 The Revenue Commissioners v. L & Co
- 4.4.1 JB Vale (Inspector of Taxes) v. Martin O’Mahony & Brothers Limited
- 4.4.2 WJ Davis (Inspector of Taxes) v. X Ltd
- 4.4.3 Milverton Quarries Ltd v. The Revenue Commissioners.
- 4.4.4 Casey v. AB Ltd
- 4.4.5 Dolan (Inspector of Taxes) v. AB Co Ltd
- 4.4.6 Connolly (Inspector of Taxes) v. WW
- 4.4.7 TG Brosnan (Inspector of Taxes) v. Mutual Enterprises Limited
- 4.4.8 Belville Holdings Ltd (in receivership and liquidation) v Cronin (Inspector of Taxes)
- 4.4.9 Income Tax, 11 AC 2000
- Chapter 7 Schedule E
- 7.1.1 Wing v O’Connell (Inspector of Taxes)
- 7.1.2 Mac Keown (Inspector of Taxes) v Patrick J Roe
- 7.1.3 Gerard O’ Reilly v WJ Casey (Inspector of Taxes)
- 7.1.4 WJ Tipping (Inspector of Taxes) v Louis Jeancard
- 7.1.5 Bedford (Collector General) v H
- 7.1.6 E O’Coindealbhain (Inspector of Taxes) v Breda O’Carroll
- 7.1.7 Sean O’Siochain (Inspector of Taxes) V Bridget Neenan.
- 7.2.1 MacDermott (Inspector of Taxes) v BC
- 7.2.2 Director of Public Prosecutions v Martin McLoughlin
- 7.2.3 The Minister for Labour v PMPA Insurance Co Ltd (under administration)
- 7.2.4 O’Coindealbhain (Inspector of Taxes) v T.B. Mooney
- 7.2.5 Tony McAuliffe Vs The Minister for Social Welfare
- 7.2.6 Henry Denny & Sons (Ireland) Ltd v Minister for Social Welfare
- 7.3.1 Phillips (Inspector of Taxes) v Keane
- 7.3.2 S P O’Broin (Inspector of Taxes) v Mac Giolla Meidhre, and (2) S P O’Broin (Inspector of Taxes) v Finbar Pigott
- 7.3.3 H F Kelly (Inspector of Taxes) v H
- 7.3.4 MacDaibhead v SD
- 7.4.1 Connolly (Inspector of Taxes) v Denis McNamara
- 7.5.1 JD Mulvey (Inspector of Taxes) v Denis J Coffey
- 7.5.2 W S McGarry (Inspector of Taxes) v E F
- 7.5.3 O’Cahill ( Inspector of Taxes) v Albert Harding and others
- 7.5.4 Sean O’Siochain (Inspector of Taxes) v Thomas Morrissey
- 7.5.5 B.D O’Shea (Inspector of Taxes) v Michael Mulqueen
- 7.5.6 Appeal Commissioners’ Decision
- Chapter 9 Exemptions
- 9.1.1 John Healy v S I Breathnach (Inspector of Taxes)
- 9.1.2 Michael Forde Decision by Appeal Commissioners
- 9.1.3 The Revenue Commissioners v Colm O Loinsigh
- 9.1.4 The Trustees of the Ward Union Hunt Races v Hughes (Inspector of Taxes)
- 9.2.1 Beirne (Inspector of Taxes) v Vincent de Paul Society (Wexford Conference)
- 9.2.2 RG Davis (IOT) v The Superioress, Mater Miseriordiae Hospital, Dublin
- 9.2.3 The Pharmaceutical Society of Ireland v The Revenue Commissioners
- 9.2.4 In the Matter of the estate of Mary Davoren, Deceased; Thomas O’Byrne v Michael Davoren and Anne Coughlan
- 9.2.5 Action Aid Limited v Revenue Commissioners
- 9.2.6 The Revenue Commissioners v Sisters of Charity of the Incarnate Word
- 9.3.1 Cloghran Stud Farm v AG Birch (Inspector of Taxes)
- 9.4.1 Revenue v ORMG
- 9.5.1 Pandion Haliaetus Limited Ospreycare Limited, Osprey Systems Design Limited v The Revenue Commissioners
- Chapter 11 Capital Allowances
- 11.1 INDUSTRIAL BUILDINGS
- 11.1.1 O’Conaill (Inspector of Taxes) v JJ Ltd
- 11.1.2 DA MacCartaigh (Inspector of Taxes) v Francis Daly
- 11.1.3 Patrick Monahan (Drogheda) Limited v O’Connell (Inspector of Taxes)
- 11.1.4 SW Ltd v McDermott
- 11.1.5 Appeal Commissioners’ Decisions
- 11.1.6 Income Tax, 10 AC 2000
- 11.1.7 Income Tax, 12 AC 2000
- 11.2 PLANT AND MACHINERY
- 11.2.1 S Ltd v O’Sullivan
- 11.2.2 Breathnach (Inspector of Taxes) v MC
- 11.2.3 O’Srianain (Inspector of Taxes) v Lakeview Limited
- 11.2.4 Daniel McNally v S O Maoldhomhnaigh
- 11.2.5 Dunnes Stores (Oakville) Limited v McCronin (Inspector of Taxes)
- 11.2.6 O’Culachain (Inspector of Taxes) v Mc Mullan Brothers Ltd
- 11.2.7 Michael O’Grady (Inspector of Taxes) v Roscommon Race Committee
- 11.2.8 Airspace Investments Limited v M Moore (Inspector of Taxes)
- Chapter 14 Manufacturing
- 14.1 Charles McCann Ltd v S O’Culachain (Inspector of Taxes)
- 14.2 Cronin (Inspector of Taxes) v Strand Dairy Limited
- 14.3 Cronin (Inspector of Taxes) v IMP Midleton Ltd
- 14.4 Irish Agricultural Machinery Limited v S O’Culachain (Inspector of Taxes)
- 14.5 J G Kerrane (Inspector of Taxes) v N Hanlon (Ireland) Limited
- 14.6 S O’Culachain (Inspector of Taxes) v Hunter Advertising Limited
- 14.7 D O’Laochda (Inspector of Taxes) v Johnson & Johnson (Ireland) Limited
- 14.8 L McGurrin (Inspector of Taxes) v The Champion Publications Ltd
- 14.9 J F Kelly (Inspector of Taxes) v Cobb Straffan Ireland Ltd
- 14.10 J Hussey (Inspector of Taxes) v M J Gleeson & Co Ltd
- 14.11 T G Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
- 14.12 Saatchi & Saatchi Advertising Ltd v. McGarry (Inspector of Taxes)
- 14.13 Patrick J. O’Connell (Inspector of Taxes) and Fyffes Banana Processing Ltd
- 14.14 Patrick O’Connell (Inspector of Taxes) and Tara Mines Ltd
- Chapter 16 CGT and Companies’ Chargeable Gains
- Chapter 17 Dealing in or Developing Land
- 17.1 Birch (Inspector of Taxes) v Denis Delaney
- 17.2 Edward Connolly v AG Birch (Inspector of Taxes)
- 17.3 Swaine (Inspector of Taxes) v VE
- 17.4 Mara (Inspector of Taxes) v GG (Hummingbird) Limited
- 17.5 L O’hArgain (Inspector of Taxes) v B Ltd
- 17.6 M Cronin (Inspector of Taxes) v Cork & County Property Co Limited
- 17.7 O’Connlain (Inspector of Tax) v Belvedere Estates Ltd
- Chapter 19 Trusts - Taxation of Settlors
- 19.1 The Marchioness Conyngham v The Revenue Commissioners
- 19.2 HPC Hughes ( Inspector of Taxes) v Miss Gretta Smyth (Sister Mary Bernard) and Others
- 19.3 Dolan v K. National School Teacher
- 19.4 In re Swan, Deceased: Hibernian Bank Ltd v Frances Stewart Munro & Ors
- 19.5 ABK v MacSamhrain (Inspector of Taxes)
- 19.6 The Revenue Commissioners v HI
- 19.7 Moloney ( Inspector of Taxes ) v Allied Irish Banks Ltd. as executors of executors of the estate of Francis J Doherty deceased..
- 19.8 Mary Lynch v Moira Burke & AIB Banks Plc
- Chapter 21 Residence and Domicile 221
- 21.1 The Executors and Trustees of AC Ferguson (deceased) v Donovan (Inspector of Taxes)
- 21.2 Captain RH Prior -Wandesforde v The Revenue Commissioners
- 21.3 The Right Honourable Earl of Iveagh v The Revenue Commissioners
- 21.4 The Cunard Steam Ship Company v Herlihy (Inspector of Taxes), and The Cunard Steam Ship Co Ltd v The Revenue Commissioners.
- 21.5 Re Sillar, Hurley & Another v Windbush and Bavington
- 21.6 The Revenue Commissioners v Isabella Kirkhope Shaw and Others
- 21.7 In the goods of Bernard Louis Rowan, Deceased Joseph Rowen v Vera Agnes Rowen and Others
- 21.8 S Murphy (Inspector of Taxes) v Data Products
- 21.9 JW v JW
- 21.10 Seamus Fennessy (Inspector of Taxes) v John Mc Connellogue
- 21.11 Liam J. Irwin v Michael Grimes
- 21.12 Claire Proes v The Revenue Commissioner
- Chapter 23 Administration
- 23.1 Bolands Ltd v The Commissioners of Inland Revenue
- 23.2 The State (at the prosecution of Patrick J Whelan) v Michael Smidic (Appeal Commissioners of Income Tax)
- 23.3 A & B v W J Davis (Inspector of Taxes )
- 23.4 W Limited v Wilson (Inspector of Taxes)
- 23.5 The State (Calcul International Ltd and Solatrex International Ltd) v The Appeal Commissioners and The Revenue Commissioners
- 23.6 JBOC v DR PCD & A Bank
- 23.7 Michael Deighan v Edward N Hearne and Others
- 23.8 Navan Carpets Ltd v S O’Culachain (Inspector of Taxes)
- 23.9 O’ Grady v Laragan Quarries Ltd
- 23.10 JJ Quigley (Inspector of Taxes) v Maurice Burke
- 23.11 T Mooney v E P O’Coindealbhain and The Revenue Commissioners
- 23.12 MA Bairead v M McDonald
- 23.13 Thomas O’Callaghan v J P Clifford and Others
- 23.14 Revenue Commissioners v Arida Limited
- 23.15 GO’C and AO’C v Liam Liston (Inspector of Taxes)
- 23.16 Laurence O’Rourke v The Revenue Commissioners
- 23.17 Laurence O’Rourke v The Revenue Commissioners
- 23.18 The State (Multiprint Label Systems Ltd) v The Honourable Justice Neylon [1984]
- 23.19 Michael A Bairead (Inspector of Taxes) v Martin C Carr.
- 23.20 The State (Melbarian Enterprises) v The Revenue Commissioners
- 23.21 The Criminal Assets Bureau v Gerard Hutch
- 23.22 Appeal Commissioners’ Decision
- 23.23 Appeal Commissioners’ Decision
- 23.24 The Criminal Assets Bureau v. John Kelly
- 23.25 The Director of Public Prosecutions v George Redmond
- 23.26 The Criminal Assets Bureau v Thomas McDonnell
- 23.27 Simon McGinley v The Deciding Officer CAB
- 23.28 CAB v S.H. and another
- 23.29 CAB v P. MacS
- 23.30 The City of Limerick Vocational Educational Committee v Lucy Carr and the Revenue Commissioners
- Chapter 24 Insolvency
- 24.1 The Attorney-General, Informant v Irish Steel and Vincent Crowley, Defendants
- 24.2 In Re Hibernian Transport Ltd (in liquidation) and Others
- 24.3 Wayte (Holdings) Ltd (in Receivership) Alex Burns v Edward N Hearne
- 24.4 A Noyek & Sons Ltd (in voluntary liquidation), Alex Burns v Edward N Hearne
- 24.5 Re Fredrick Inns Limited, The Rendezvous Limited, The Graduate Limited and Motels Limited (In Liquidation) v The Companies Acts 1983-1986
- 24.6 H. Williams (Tallaght) (in Receivership) and Companies Act 1963/1990
- Chapter 25 Miscellaneous
- 25.1 Commissioners of Inland Revenue v The Governor and Company of the Bank of Ireland
- 25.2 Gilbert Hewson v J B Kealy (Inspector of Taxes)
- 25.3 The King (Evelyn Spain) v The Appeal Commissioners
- 25.4 The Revenue Commissioners v Switzer Limited
- 25.5 L v W S McGarry (Inspector of Taxes)
- 25.6 The Revenue Commissioners v Orwell Ltd
- 25.7 The Revenue Commissioners v Associated Properties Ltd
- 25.8 Doyle & Others v An Taoiseach & Others
- 25.9 Texaco Ireland Limited v F. Murphy (Inspector of Taxes)
- 25.10 Purcell v Attorney General
- 25.11 Governor & Company of the Bank of Ireland v Michael John Meneghan & ORS
- 25.12 John Oliver Byrne v Noel Conroy
- Chapter 26 Social Welfare
- 26.1 Albert Kinghan v The Minister for Social Welfare
- 26.2 The Companies Act 1963-1983 v Castlemahon Poultry Products Ltd
- 26.3 E N Hearne (Inspector of Taxes) v O’Cionna and Others t/a Kenny & Partners
- 26.4 The Minister for Social Welfare v John Griffiths
- 26.5 James Louth & Others v The Minister for Social Welfare
- Chapter 27 Capital Acquisitions Tax
- 27.1 AE v Revenue Commissioners
- 27.2 Bridget Kathleen Jacob v The Revenue Commissioners.
- 27.3 Revenue Commissioners v Henry Young
- 27.4 In re Estate of Thomas McNamee & Ors v The Revenue Commissioners
- 27.5 The Revenue Commissioners v The Most Reverand Edward Doorley
- 27.6 E.A. Smyth & Weber Smyth v The Revenue Commissioners [1931]
- 27.7 In Re the Estate of Urquhart, (Deceased) and Revenue Commissioners v AIB Limited
- 27.8 The Revenue Commissioners v Daniel Anthony Moroney & Others
- 27.9 Capital Acquisitions Tax, 25 AC 2000
- Chapter 28 Stamp Duty
- 28.1 J. F. O’Sullivan v. The Revenue Commissioners
- 28.2 Waterford Glass (Group Services) Ltd v The Revenue Commissioners
- 28.3 Irish Nationwide Building Society v Revenue Commissioners
- 28.4 Edward O’Leary v The Revenue Commissioners
- 28.5 Viek Ltd v Revenue Commissioners
- 28.6 Allied Irish Banks Plc v James Bolger & Joan Bolger
- 28.7 Cherry Court v The Revenue Commissioners
- 28.8 Joseph Kenny v The Revenue Commissioners, Goodman and Gemon Limited (Notice Parties)
- Chapter 29 Value Added Tax
- 29.1 Commission of the European Communities v Ireland
- 29.2 John Maye v The Revenue Commissioners
- 29.3 The Diners Club Ltd v The Revenue and the Minister for Finance
- 29.4 Phonographic Performance (Ireland) Limited v J Somers (Inspector of Taxes)
- 29.5 J J Burke (Inspector of Taxes) v W G Bradley & Sons
- 29.6 TG Brosnan (Inspector of Taxes) v Cork Communications Ltd
- 29.7 WLD Worldwide Leather Diffusion Ltd v The Revenue Commissioners
- 29.8 Erin Executor and Trustee Co Ltd ( as trustee of Irish Pension Fund Property Unit Trust) v The Revenue Commissioners
- 29.9 VAT, 16 AC 2000
- 29.10 VAT, 17 AC 2000
- 29.11 VAT, 18 AC 2000
- 29.12 VAT, 20 AC 2000
- 29.13 VAT, 21 AC 2000
- 29.14 B.D. O’Shea Inspector of Taxes v Colle Parkview Service Station Limited
- Chapter 30 Customs & Excise
- 30.1 The Attorney General v Sun Alliance and London Insurance Ltd
- 30.2 Gerard Curtis and Brendan Geough v The Attorney General and the Revenue Commissioners
- 30.3 Michael Wiley v The Revenue Commissioners
- 30.4 John B Murphy v District Justice Wallace and Others
- 30.5 McCrystal Oil Co Ltd v The Revenue Commissioners and Others
- 30.6 Karl Keller v The Revenue Commissioners and Others
- Chapter 31 The Constitution
- 31.1 Frances Murphy & Mary Murphy v The Attorney General
- 31.2 Bernard Muckley and Ann Muckley v Ireland, The Attorney General and Revenue Commissioners
- 31.3 Giles J. Kennedy v E G Hearne, The Attorney General and Others
- 31.4 Edward McLoughlin and Thomas Marie Tuite v The Revenue Commissioners and The Attorney General
- 31.5 Paul Browne and Others v The Revenue Commissioners and Others
- 31.6 James G. Orange v The Revenue Commissioners
- 31.7 Michael Daly v The Revenue Commissioners
- 31.8 P J Madigan v The Attorney General, The Revenue Commissioners and Others