Bookfinders Ltd v Revenue Commissioners

Core Citations

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CONSIDERS

• Finance Act 1989 - Articles : S-86
• Finance Act 1992
• Interpretation Act, 2005 - Articles : S-5

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• Finance Act 1992

CONSIDERS

• Inspector of Taxes v Kiernan
• Kellystown Company v Hogan

DISTINGUISHES

• Revenue Commissioners v Doorley

REFERS TO

• McGrath v McDermott
• Texaco Ireland Ltd v Murphy, Inspector of Taxes
• Cork County Council v Whillock

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• Buchanan Ltd and Another v McVey
• Bookfinders Ltd v Revenue Commissioners
• Bookfinders Ltd v The Revenue Commissioners
• Dunnes Stores v Revenue Commissioners
• DPP v T.N.
• Partington v Attorney General

CITES

• Revenue and Customs Comrs v Rank Group Plc
• Newman Manufacturing Company v Marrable
• Attorney General v Carlton Bank

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• Inspector of Taxes v Kiernan

RELIES UPON

• Tennant v Smith
• Gerard Gaffney v Revenue Commissioners
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn

APPLIES

• MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others

REPORTED OPINION OF in

• ITR2020-ITR-200
• [2019] 9 JIC 2901

CONSIDERED in

• Oliver Kruuda, A Bankrupt
• Listowel Race Company Ltd v Revenue Commissioners
• Cintra Infraestructureas Internacional SLU v The Revenue Commissioners

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• Bright v Minister for Defence and Others
• Tomás Heneghan v The Minister for Housing, Planning and Local Government, the Government of Ireland, the Attorney General and Ireland
• Arlum Ltd v Revenue Commissioners
• Health Service Executive v Laya Healthcare Ltd
• Director of Public Prosecutions v O Flaherty
• Hanrahan v Revenue Commissioner
• J.M. (A Minor Suing by His Father and Next Friend G.M.) v The Commissioner of an Garda Síochána the Director of the Juvenile Diversion Programme
• Ann Corcoran v The Revenue Commissioners
• Masterson and Others v Coras Iompair Eireann
• Louis Fitzgerald v Revenue Commissioners
• Fitzgerald v Revenue Commissioners
• Maloney v The Revenue Commissioners; Maloney v The Revenue Commissioners
• Hurley and Others v Pepper Finance Company (Ireland) DAC
• Ironborn Real Estate Ltd v Dun Laoghaire-Rathdown County Council
• Kelly v an Bord Pleanála and Others
• Shadowmill Ltd v an Bord Pleanala
• Oscar v Director of Public Prosecutions and Others
• Dermot Hanrahan v Revenue Commissioners
• Perrigo Pharma International DAC v McNamara
• DPP v Banks
• Revenue Commissioners v Susquehanna International and Others
• McDonagh v Information Commissioner
• DPP v Cullen
• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners
• Roche v The Commissioner of an Garda Síochána
• Coillte Teoranta v Commissioner of Valuation
• Coillte Teoranta v Commissioner of Valuation
• Coillte Teoranta v Commissioner of Valuation
• Heather Hill Management Company CLG & McGoldrick v an Bord Plean?la, Burkeway Homes Ltd and the Attorney General
• Yesreb Holding Ltd v Revenue Commissioners
• Yesreb Holdings Ltd v Revenue Commissioners
• Revenue Commissioners v Tobin

CITED in

• Oliver Kruuda, A Bankrupt
• Brendan Kirwan v John O'Leary, Bridget O'Leary, Seamus Turner, Peter Redmond, Cormac Mullen, Catherine O'Connor, Sean Nolan, Geraldine O'Loughlin and Wendy Smith, Solicitors Disciplinary Tribunal
• Friends of the Irish Environment CLG v The Legal Aid Board

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• Tomás Heneghan v The Minister for Housing, Planning & Local Government, The Government of Ireland and the Attorney General
• Delaney v The Personal Injuries Board and Others
• A.B v HSE and Others
• ELG (a minor suing by her mother and next friend SG) v Health Service Executive (No. 2)
• Yesreb Holdings Ltd v Revenue Commissioners

REFERRED in

• Cintra Infraestructureas Internacional SLU v The Revenue Commissioners
• The Director of Public Prosecutions v Gordon
• The Director of Public Prosecutions v Czelusniak

[See more]

• Director of Public Prosecutions v O Flaherty
• Hanrahan v Revenue Commissioner
• McGrath v Health Service Executive
• Used Cars Importers Ireland Ltd v Minister for Finance
• Thornton and Another v Revenue Commissioners
• Revenue Commissioners v Susquehanna International and Others
• McDonagh v Information Commissioner
• The Revenue Commissioners v Stewart

APPLIED in

• Fitzgerald v Revenue Commissioners

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others
• Inspector of Taxes v Kiernan
• Gerard Gaffney v Revenue Commissioners



See all quotations

• Kellystown Company v Hogan
• McGrath v McDermott
• Cork County Council v Whillock
• Bookfinders Ltd v Revenue Commissioners
• Revenue and Customs Comrs v Rank Group Plc
• Bookfinders Ltd v The Revenue Commissioners
• Charles Mccann Ltd v Ó Culacháin
• Buchanan Ltd and Another v McVey
• Cronin (Inspector of Taxes) v Cork and County Property Company Ltd
• Inspector of Taxes v Kiernan
• Texaco Ireland Ltd v Murphy, Inspector of Taxes
• Newman Manufacturing Company v Marrable
• Dunnes Stores v Revenue Commissioners
• Partington v Attorney General
• Revenue Commissioners v Doorley
• Attorney General v Carlton Bank
• Tennant v Smith
• Finance Act 1989
• Finance Act 1992
• Interpretation Act, 2005
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• K Oy.
• DPP v T.N.
• Taxes Consolidation Act, 1997
• Income Tax Act, 1967