Cussens and Others v Brosnan (Inspector of Taxes)

Core Citations

CONSIDERS

• Muir v Commissioners of Inland Revenue
• Keogh v Criminal Assets Bureau
• Inspector of Taxes v Kiernan

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• Iron Trades Employers Insurance Association v Union Land & House Investors

CONSIDERS

• Value-Added Tax Act, 1972
• Taxes Consolidation Act, 1997
• Finance Act 2003 - Articles : S-17

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• Conveyancing Act 1881 - Articles : S-18
• Courts of Justice Act, 1924
• Illegal Immigrants (Trafficking) Act, 2000 - Articles : S-5
• Conveyancing Act 1881

REFERS TO

• ICC Bank Plc v Verling

CITES

• DPP v Gilligan (No. 3)
• Muir v Commissioners of Inland Revenue
• Ó Culacháin v Mcmullan Brothers Ltd

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• Albatros Feeds Ltd v Minister for Agriculture and Food and Others
• McGrath v McDermott

REPORTED OPINION OF in

• [2008] ITR 129
• [2008] 6 JIC 1101

CONSIDERED in

• Cussens and Others v Inspector of Taxes
• Cussens v T.G. Brosnan (Inspector of Taxes)
• Muckross Park Hotel Ltd, Re and Others & Companies Act 1990

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• Menolly Homes Ltd v Appeal Commissioners & Revenue Commissioners

REFERRED in

• S v Governor of Midlands Prison
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

APPEAL RESOLVED in

• Cussens v Brosnan

CITED in

• Ellis v Minister for Justice and Equality
• Re Petition for Adjudication of Bankruptcy by Governor and Company of Bank of Ireland Against Brian O'Donnell and Another

This document cites

• Keogh v Criminal Assets Bureau
• Inspector of Taxes v Kiernan
• ICC Bank Plc v Verling
• Ó Culacháin v Mcmullan Brothers Ltd
• Albatros Feeds Ltd v Minister for Agriculture and Food and Others



See all quotations

• Muir v Commissioners of Inland Revenue
• McGrath v McDermott
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Trustee Solutions Ltd and Others v Dubery and Cripps
• Dunlop Pneumatic Tyre Company Ltd v Selfridge & Company Ltd
• The Wise Finance Company Ltd v O'Regan
• Muir v Commissioners of Inland Revenue
• Tweddle v Atkinson, Executor of Guy, Deceased
• Iron Trades Employers Insurance Association v Union Land & House Investors
• DPP v Gilligan (No. 3)
• Conveyancing Act 1881
• Illegal Immigrants (Trafficking) Act, 2000
• FMC plc, FMC (Meat) Ltd, DT Duggins Ltd, Marshall (Lamberhurst) Ltd, Montelupo Ltd y North Devon Meat Ltd contra Intervention Board for Agricultural Produce y Ministry of Agriculture, Fisheries and Food.
• Konstantinos Adeneler and Others v Ellinikos Organismos Galaktos (ELOG).
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Criminal proceedings against Maria Pupino.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Sanders Adour y Guyomarc'h Orthez Nutrition Animale SA contra Directeur des services fiscaux des Pyrenées-Atlantiques.
• ARCO Chemie Nederland Ltd contra Minister van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer (C-418/97) y Vereniging Dorpsbelang Hees, Stichting Werkgroep Weurt+ y Vereniging Stedelijk Leefmilieu Nijmegen contra Directeur van de dienst Milieu en Water van de provincie Gelderland (C-419/97).
• Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.
• Sinclair Collis Ltd v Commissioners of Customs & Excise.
• Hans Markus Kofoed v Skatteministeriet.
• Belgian State v Temco Europe SA.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Staatssecretaris van Financiën v J. Heerma.
• Finanzamt Goslar contra Brigitte Breitsohl.
• Commission Regulation (EEC) No 2730/79 of 29 November 1979 laying down common detailed rules for the application of the system of export refunds on agricultural products
• Taxes Consolidation Act, 1997
• Courts of Justice Act, 1924