Ó Culacháin v Mcmullan Brothers

Core Citations

CONSIDERS

• Mara v Hummingbird Ltd

CONSIDERS

• Finance Act, 1971
• Corporation Tax Act, 1976
• Income Tax Act, 1967

[See more]

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

APPLIES

• Mara v Hummingbird Ltd
• Cole Bros. Ltd v Phillips

REPORTED OPINION OF in

• [1988-1993] IV ITR 284
• [1990] 7 JIC 3106
• [1991] 1 IR 363 (Digest)

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• 1991 WJSC-HC 1067
• [1991] 1 IR 363

CONSIDERED in

• O'Grady v Roscommon Race Committee
• Ó Culacháin v Mcmullan Brothers Ltd

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Mara v Hummingbird Ltd
• Cole Bros. Ltd v Phillips
• Wimpy International Ltd v Warland
• Benson (Inspector of Taxes) v Yard Arm Club Ltd



See all quotations

• Schofield v R H. Hall Ltd
• Federal Commissioner of Taxation v Broken Hill Pty Company Ltd
• Hampton v Fortes Autogrill Ltd
• Cole Bros. Ltd v Phillips
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Income Tax Act, 1967
• Corporation Tax Act, 1976