Ó Culacháin v Mcmullan Brothers Ltd

Core Citations

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CONSIDERS

• Jarrold (HM Inspector of Taxes) v John Good & Sons, Ltd

CONSIDERS

• Income Tax Act, 1967 - Articles : S-241
• Taxes Management Act 1970
• Ó Culacháin v Mcmullan Brothers

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• BREATHNACH v McCANN

REFERS TO

• Lyons (J.) & Company Ltd v Attorney General
• Edwards (Inspector of Taxes) v Bairstow
• Dixon v Fitch's Garage Ltd

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• Jarrold v John Good & Sons Ltd
• Wimpy International Ltd v Warland
• Cole Bros. Ltd v Phillips
• St John's School (Mountford and Knibbs) v Ward (Inspector of Taxes)

APPLIES

• Mara v Hummingbird Ltd
• Yarmouth v France

FOLLOWS

• Wimpy International Ltd v Warland

APPROVES

• St. John's School v Ward
• Cole Bros. Ltd v Phillips
• Jarrold v John Good & Sons Ltd

CITED in

• P.W.A. International Ltd v Commissioner of Valuation
• Watkins v Revenue Commissioners
• Thornton and Another v Revenue Commissioners

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• Yesreb Holdings Ltd v Revenue Commissioners
• Cussens and Others v Brosnan (Inspector of Taxes)
• Personal Injuries Assessment Board v Commissioner of Valuation
• DPP v Prezemyslaw Czyzak

REPORTED OPINION OF in

• 1995 WJSC-SC 2953
• [1995] 7 JIC 0705
• [1995] 2 IR 217 (Digest)

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• [1995] 2 ILRM 498
• [1995] 2 IR 217

REFERRED in

• O'Connell v Tara Mines Ltd
• Revenue Commissioners v Wen-Plast (Research and Developmenr) Ltd
• Denross Ltd v Revenue Commissioners

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• S. Ó Culacháin, Inspector of Taxes v Stylo Barrat Shoes Ltd
• The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
• Karshan (Midlands) Ltd t/a Domino's Pizza v The Revenue Commissioners
• The Revenue Commissioners v Mullglen Ltd and Another
• Nationwide Controlled Parking Systems Ltd v Revenue Commissioners
• Twomey (Inspector of Taxes) v Hennessy
• Cintra Infraestructureas Internacional SLU v The Revenue Commissioners
• McMahon v The Revenue Commissioners
• Revenue Commissioners v O'Farrell
• DPP (Garda Adrian Coffey) v Bennett

CONSIDERED in

• Mac Carthaigh v Cablelink Ltd
• Flaherty v The Revenue Commissioners
• The Director of Public Prosecutions (At the Suit of David O'Donoghue) v White

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• O'Brien v Quigley (Inspector of Taxes)
• Thomas McNamara v The Revenue Commissioners
• Karshan (Midlands) Ltd t/a Domino's Pizza v The Revenue Commissioners
• Yesreb Holdings Ltd v Revenue Commissioners
• Buckley v Revenue Commissioners
• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners
• National Transport Authority v Granaghan
• Revenue Commissioners v Tobin
• Thomas McNamara v The Revenue Commissioners
• McGARRY (INSPECTOR of TAXES) v HARDING (LORD EDWARD STREET) PROPERTIES Ltd
• Karshan (Midlands) Trading as Dominos Pizza v Revenue Commissioners
• Cintra Infraestructureas Internacional SLU v The Revenue Commissioners
• Niall Glynn, Colm McDonnell and Kevin Sheehan v The Revenue Commissioners
• Fergus Byrne v Revenue Commissioners
• Yesreb Holding Ltd v Revenue Commissioners
• Last Passive Ltd (t/a Aircoach) v Revenue Cmrs
• Hughes v The Revenue Commissioners

APPLIED in

• O'Grady (Inspector of Taxes) v Roscommon Race Course Committee
• Nationwide Controlled Parking Systems Ltd v Revenue Commisioners
• Proes v Revenue Commissioners

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• Deane v The Revenue Commissioners

This document cites

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• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers
• BREATHNACH v McCANN
• Jarrold v John Good & Sons Ltd
• Cole Bros. Ltd v Phillips



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Wimpy International Ltd v Warland
• St. John's School v Ward
• Wimpy International Ltd v Warland
• Jarrold v John Good & Sons Ltd
• St John's School (Mountford and Knibbs) v Ward (Inspector of Taxes)
• Yarmouth v France
• Jarrold (HM Inspector of Taxes) v John Good & Sons, Ltd
• Lyons (J.) & Company Ltd v Attorney General
• Dixon v Fitch's Garage Ltd
• Cole Bros. Ltd v Phillips
• Taxes Management Act 1970
• Income Tax Act, 1967
• Corporation Tax Act, 1976