Belville Holdings Ltd v Revenue Commissioners

Core Citations

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CONSIDERS

• Petrotim Securities, Ltd v Ayres (HM Inspector of Taxes)
• Sharkey (HM Inspector of Taxes) v Wernher

CONSIDERS

• Taxes Management Act 1970
• Income Tax Act, 1967
• Taxes Management Act 1970 - Articles : S-1

[See more]

• Sharkey (Inspector of Taxes) v Wernher
• Ainsworth v Wilding
• Re Swire. Mellor v Swire

CITES

• Yuill v Wilson
• Petrotim Securities Ltd v Ayres

CITED in

• Kenny v University of Dublin
• Daire v Wise Finance Company Ltd and Others
• Malone v Allison

[See more]

• CED Construction Ltd v First Ireland Risk Management Ltd
• Friends of the Irish Environment Ltd v an Bord Pleanála
• Silverstone Designs Ltd.v Ryan
• Oliver Kruuda, A Bankrupt
• Lett & Company Ltd v Wexford Borough Council
• Lavery v DPP No. 3; Lavery v A Judge of the District Court

REPORTED OPINION OF in

• [1993] 2 JIC 0801
• 1993 WJSC-SC 69
• [1994] 1 ILRM 29

FOLLOWED in

• DPP v O'Connor
• Doran & Gilbert v District Judge Reilly & Judges of the Eastern Circuit
• McG v DW (Divorce: Recognition)

CONSIDERED in

• Talbot v Hermitage Golf Club and Others
• Bank of Scotland (Ireland) Ltd v Mannion
• Danske Bank v Meagher

[See more]

• Duffy v Ridley Properties Ltd and Another (No 2)
• Hackett t/a William Hackett & Company Solicitors v Roche
• McG (G) v W (D)
• Donegal Investment Group Plc v Danbywiske
• DPP v K (G)
• Oliver Kruuda, A Bankrupt
• Board and Management of Wilson's Hospital v Burke
• Fergus Slattery v Gerard McCoy
• Bula Ltd v Crowley (No. 4)
• Greendale Developments Ltd, Re, (No. 3)
• Everyday Finance DAC v Jerry Beades
• Paes v O'Connor
• Colm Murphy v The Law Society of Ireland and Simon Murphy
• McMullen v Clancy
• Rathmond Ireland v Companies Act
• Talbot v McCann Fitzgerald Solicitors
• Student Transport Scheme Ltd v The Minister for Education and Skills
• DPP v Sheedy
• Rooney v Minister for Agriculture and Food (No 2)
• O'Brien v Reilly
• G McG v DW and AR
• DPP v Comerford
• Simon J Kelly & Partners v Dixon

REFERRED in

• Power v Kavanagh
• Da Silva v Rosas Construtores S.A.
• McMorrow v Morris and Others

[See more]

• Friends of the Irish Environment v an Bord Pleanála
• Curran v Finn
• P(L) v P(M)
• Bula Ltd v Tara Mines Ltd (No. 6)
• McDonagh v Sunday Newspapers Ltd
• Dunnes Stores v Taculla Ltd
• Costello Transport Ltd v Singh No.2

APPLIED in

• Limerick Vocational Educational Committee v Carr
• Concorde Engineering Company Ltd v Bus Atha Cliath/Dublin Bus
• Attorney General v Open Door Counselling Ltd (No. 2)

APPROVED in

• Patrick Kelly (plaintiff) v The National University of Ireland, also known as University College Dublin

This document cites

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• Sharkey (Inspector of Taxes) v Wernher
• Belville Holdings Ltd v Cronin
• Yuill (Original Appellant and Cross-Respondent) v Wilson (Inspector of Taxes) (Original Respondent and Cross-Appellant)
• Petrotim Securities Ltd v Ayres
• Sharkey (Inspector of Taxes) v Wernher



See all quotations

• Yuill v Wilson
• Ainsworth v Wilding
• Petrotim Securities, Ltd v Ayres (HM Inspector of Taxes)
• Sharkey (HM Inspector of Taxes) v Wernher
• Re Swire. Mellor v Swire
• Taxes Management Act 1970
• Income Tax Act, 1967
• Corporation Tax Act, 1976