Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd

Core Citations

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CONSIDERS

• Charles Mccann Ltd v Ó Culacháin
• Inspector of Taxes v Kiernan
• Mara v Hummingbird Ltd

RESUELVE RECURSO

• Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd

DISTINGUISHES

• Charles Mccann Ltd v Ó Culacháin Inspector of Taxes

CONSIDERS

• Sale of Goods Act 1893
• Samuel McCausland Ltd v Ministry of Commerce
• Irish Agricultural Machinery Ltd v S. Ó Culacháin (Inspector of Taxes)

DOES NOT FOLLOW

• Kelly (Inspector of Taxes) v Cobb Straffan Ireland Ltd

REFERS TO

• O'Laochdha (Insp. of Taxes) v Johnson and Johnson (Ireland) Ltd
• O'Culach in (Insp. of Taxes) v Hunter Advertising Ltd

CITES

• Unwin v Hanson

FOLLOWS

• Cronin (Inspector of Taxes) v Strand Dairy Ltd

AFFIRMS

• Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd

REPORTED OPINION OF in

• [1997] 10 JIC 3003
• [1998] 2 IR 304 (Digest)
• 1998 WJSC-SC 3938

[See more]

• [1998] 1 ILRM 312
• [1998] 2 IR 304

This document cites

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• Inspector of Taxes v Kiernan
• Mara v Hummingbird Ltd
• Charles Mccann Ltd v Ó Culacháin Inspector of Taxes
• Irish Agricultural Machinery Ltd v S. Ó Culacháin (Inspector of Taxes)
• Cronin (Inspector of Taxes) v Strand Dairy Ltd



See all quotations

• Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
• Charles Mccann Ltd v Ó Culacháin
• Irish Agricultural Machinery Ltd v S. Ó Culacháin
• O'Culach in (Insp. of Taxes) v Hunter Advertising Ltd
• Kelly (Inspector of Taxes) v Cobb Straffan Ireland Ltd
• Inspector of Taxes v Kiernan
• O'Laochdha (Insp. of Taxes) v Johnson and Johnson (Ireland) Ltd
• Samuel McCausland Ltd v Ministry of Commerce
• Unwin v Hanson
• Sale of Goods Act 1893
• Income Tax Act, 1967
• Corporation Tax Act, 1976