Cronin (Inspector of Taxes) v Cork and County Property Company Ltd

Core Citations

APPLIES

• Whimster & Company v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones

REPORTED OPINION OF in

• [1986] IR 559 (Digest)
• [1986] IR 559

REFERRED in

• Belvedere Estates Ltd v O'Connlain (Inspector of Taxes)
• Thornton and Another v Revenue Commissioners
• Merriman v Fingal County Council

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• O'Neill v The Revenue Commissioners
• Hanrahan v Revenue Commissioner
• Revenue and Customs Commissioners v Droog
• M.A.M. v The Minister for Justice & Equality; K.N. v The Minister for Justice & Equality
• Merriman v Fingal County Council
• Bookfinders Ltd v The Revenue Commissioners
• Bookfinders Ltd v Revenue Commissioners

FOLLOWED in

• Revenue Commissioners v GLENKERRIN HOMES Ltd

CONSIDERED in

• Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
• Arlum Ltd v Revenue Commissioners
• Shadowmill Ltd v an Bord Pleanala

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• Private Residential Tenancies Board v Judge Linnane
• Harry Cassidy v Commissioner of an Garda SÍochána and Others
• Hanrahan v Revenue Commissioner
• Wendy Jennings and Adrian O'Connor v an Bord Pleanála, Ireland and The Attorney General
• Revenue Commissioners v Droog

CITED in

• Quigley v Harris

APPLIED in

• Fortune v Revenue Commissioners

This document cites

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• BSC Footwear Ltd v Ridgway
• Inspector of Taxes v Kiernan
• Odeon Associated Theatres Ltd v Jones
• O'Connlain Inspector of Taxes v Belvedere Estates Ltd



See all quotations

• Sharkey (Inspector of Taxes) v Wernher
• Swaine v C
• Whimster & Company v Commissioners of Inland Revenue
• Minister of National Revenue v Anaconda American Brass Ltd
• Odeon Associated Theatres Ltd v Jones
• Inspector of Taxes v Kiernan
• USHER'S WILTSHIRE BREWERY, Ltd v BRUCE (Surveyor of Taxes)
• Usher's Wiltshire Brewery v Bruce
• Birch, Inspector of Taxes v Delaney
• Mangin v Inland Revenue Commissioner
• Whimster & Company v Commissioners of Inland Revenue
• Income Tax Act, 1967
• Corporation Tax Act, 1976