O'Connell v Keleghan

Core Citations

CONSIDERS

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• McSweeney v Mooney
• Cleveleys Investment Trust Company v Commissioners of Inland Revenue

[See more]

• Westcott v Woolcombers Ltd
• W.T. Ramsay Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1998-2005] VI ITR 201
• [2000] 2 JIC 1101

APPEAL RESOLVED in

• O'Connell v Keleghan

REVERSED in

• O'Connell v Keleghan

This document cites

• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)
• Murphy v Ingram
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• East End Dwellings Company Ltd v Finsbury Borough Council



See all quotations

• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Commissioners of Inland Revenue v Duke of Westminster
• Shilton v Wilmshurst
• Marshall (Inspector of Taxes) v Kerr
• Floor v Davis
• McSweeney v Mooney
• Baker v Market Harbourough Industrial Co-operative Society
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Westcott v Woolcombers Ltd
• Glenrothes Development Corporation v Commissioners of Inland Revenue
• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Re McGuckian (No 1)
• Cleveleys Investment Trust Company v Commissioners of Inland Revenue
• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• De Rothschild v Lawrenson (Inspector of Taxes)
• Westcott v Woolcombers Ltd
• W.T. Ramsay Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970
• Unfair Dismissals Act, 1977
• Companies Act, 1963
• Capital Gains Tax Act, 1975
• Income Tax Act, 1967
• Corporation Tax Act, 1976