Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Income Tax Act, 1967 - Articles : S-428
• Corporation Tax Act, 1976 - Articles : S-9
• Corporation Tax Act, 1976 - Articles : S-2

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• Corporation Tax Act, 1976 - Articles : S-146
• Central Bank Act, 1971

REFERS TO

• Re O'Farrell and Another
• Corrigan v Irish Land Commission
• Dublin County Broadcasting Ltd v Independent Radio and Television Commission

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• O'Neill v Beaumont Hospital Board
• O'Donoghue v The Veterinary Council
• McCann v Attorney General and the Racing Board
• Heneghan v Western Regional Fisheries Board
• O'Byrne v Minister for Finance and Another
• Re Solicitors Act, 1954

RESUELVE RECURSO

• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd

REVERSES

• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd

CITES

• Californian Copper Syndicate v Harris
• Guinness & Mahon Ltd v Browne
• Liverpool and London and Globe Insurance Company v Bennett

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• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Richfield International Land and Investment Company Ltd v Commissioner of Inland Revenue (Hong Kong)

APPLIES

• Mara v Hummingbird Ltd

CONSIDERED in

• Trustees of Kinsale Yacht Club v Commissioner of Valuation
• Brosnan v Mutual Enterprises Ltd

REPORTED OPINION OF in

• 1991 WJSC-SC 131
• [1991] 2 JIC 0802
• [1991] 1 IR 431 (Digest)

[See more]

• [1991] ILRM 421
• [1991] 1 IR 431

This document cites

• Mara v Hummingbird Ltd
• Guinness & Mahon Ltd v Browne
• Heneghan v Western Regional Fisheries Board
• O'Neill v Beaumont Hospital Board
• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd



See all quotations

• Corrigan v Irish Land Commission
• McCann v Attorney General and the Racing Board
• Edwards (Inspector of Taxes) v Bairstow
• O'Byrne v Minister for Finance and Another
• Re O'Farrell and Another
• Richfield International Land and Investment Company Ltd v Commissioner of Inland Revenue (Hong Kong)
• Dublin County Broadcasting Ltd v Independent Radio and Television Commission
• Californian Copper Syndicate v Harris
• O'Donoghue v The Veterinary Council
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Re Solicitors Act, 1954
• Liverpool and London and Globe Insurance Company v Bennett
• Capital Gains Tax Act, 1975
• Income Tax Act, 1967
• Interpretation Act, 1937
• Central Bank Act, 1971
• Corporation Tax Act, 1976