Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)

Core Citations

CONSIDERS

• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
• Heather (HM Inspector of Taxes) v P-E Consulting Group Ltd
• Secretan v Hart (HM Inspector of Taxes)

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• B.S.C. Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (HM Inspector of Taxes)
• Cronin (Inspector of Taxes) v Cork and County Property Company Ltd
• Commissioners of Inland Revenue v Cock Russell and Company, Ltd
• Whimster & Company v The Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-137

REPORTED OPINION OF in

• [1988-1993] IV ITR 135
• [1988] 12 JIC 0203
• 1988 WJSC-HC 1862

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• [1988] IR 705 (Digest)
• [1988] IR 705

CITED in

• Murnaghan Brothers Ltd v O'Maoldhomhnaigh

This document cites

• BSC Footwear Ltd v Ridgway
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Pearce v Woodall Duckham Ltd



See all quotations

• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• B.S.C. Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (HM Inspector of Taxes)
• Whimster & Company v The Commissioners of Inland Revenue
• Cronin (Inspector of Taxes) v Cork and County Property Company Ltd
• Minister of National Revenue v Anaconda American Brass Ltd
• Symons (HM Inspector of Taxes) v Weeks and Others (sub nom Symons (HM Inspector of Taxes) v Lord Llewelyn Davies' Personal Representative)
• Odeon Associated Theatres Ltd v Jones
• Secretan v Hart
• General Accident, Fire and Life Assurance Corporation v McGowan
• Commissioners of Inland Revenue v Cock Russell and Company, Ltd
• Commissioners of Inland Revenue v COCK RUSSELL and Company, Ltd
• Heather (HM Inspector of Taxes) v P-E Consulting Group Ltd
• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
• Secretan v Hart (HM Inspector of Taxes)
• Gresham Life Assurance Society v Styles
• Commissioners of Inland Revenue v Cock, Russell and Company, Ltd
• Whimster & Company v Commissioners of Inland Revenue
• Income Tax Act 1952
• Companies Act, 1963
• Income Tax Act, 1967
• Corporation Tax Act, 1976
• Federal Cases - Durkee v. Comm'r of Internal Revenue, Docket No. 5892.