Charles Mccann Ltd v Ó Culacháin

Core Citations

APPLIES

• Cronin (Inspector of Taxes) v Strand Dairy Ltd

CITES

• Inspector of Taxes v Kiernan
• Inspector of Taxes v Kiernan

REVERSES

• Charles Mccann Ltd v Ó Culacháin Inspector of Taxes

CONSIDERS

• Samuel McCausland Ltd v Ministry of Commerce

CITED in

• Weekes v Revenue Commissioners
• Coakley v Commissioner of Valuation
• O'Connell v Tara Mines Ltd

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• Nangles Nurseries v Commissioners of Valuation
• Fitzgerald v Revenue Commissioners
• The Revenue Commissioners v Stewart
• Moeen Akram v The Minister for Justice and Equality and The Commissioner of an Gakda Siochána

APPLIED in

• O'Connell (Inspector of Taxes) v Fyffes Banana Procesing Ltd
• O'Laochdha (Insp. of Taxes) v Johnson and Johnson (Ireland) Ltd
• Irish Agricultural Machinery Ltd v S. Ó Culacháin (Inspector of Taxes)

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• Deane v The Revenue Commissioners

REPORTED OPINION OF in

• [1986] 6 JIC 3001
• 1986 WJSC-SC 265
• [1986] IR 196

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• [1986] ILRM 229
• [1986] IR 196 (Digest)

FOLLOWED in

• O'Culach in (Insp. of Taxes) v Hunter Advertising Ltd
• Irish Agricultural Machinery Ltd v S. Ó Culacháin

CONSIDERED in

• O'Connell v Tara Mines Ltd
• Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
• McGARRY (INSPECTOR of TAXES) v HARDING (LORD EDWARD STREET) PROPERTIES Ltd

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• Heather Hill Management Company CLG & McGoldrick v an Bord Plean?la, Burkeway Homes Ltd and the Attorney General
• Revenue Commissioners v O'Flynn Construction Company Ltd and Others

This document cites

• Inspector of Taxes v Kiernan
• Charles Mccann Ltd v Ó Culacháin Inspector of Taxes
• Cronin (Inspector of Taxes) v Strand Dairy Ltd
• Inspector of Taxes v Kiernan
• Samuel McCausland Ltd v Ministry of Commerce



See all quotations

• Opticians Act, 1956
• Solicitors Act, 1954
• Corporation Tax Act, 1976
• Dentists Act, 1928