DPP v McLoughlin

Core Citations

CONSIDERS

• Income Tax (Employments) Regulations, 1960
• Social Welfare (Collection of Employment Contributions By the Collector-General) Regulations, 1979
• Partnership Act 1890

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• Income Tax Act, 1967
• Partnership Act 1890

DISTINGUISHES

• Parker v Walker

REFERS TO

• Wheatcroft and Cox v Hickman
• Mair v Wood

REPORTED OPINION OF in

• [1978-1987] III ITR 467
• 1986 WJSC-HC 530
• [1986] 2 JIC 2501

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• [1986] IR 355
• [1986] IR 355 (Digest)
• [1986] ILRM 493

CONSIDERED in

• Boyle v Atlantic Dawn Ltd
• ACC Bank Plc (plaintiff) v Johnston, Practising under the style and title of Brian Johnson & Company Solicitors (defendant) & Traynor & Mallon (Third parties)
• ACC Bank Plc v Johnston (t/a Brian Johnston & Company Solicitors) and Others

REFERRED in

• The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
• Todd v Adams
• Seamus Smyth v O'Shea Fishing Company Ltd and Another

CITED in

• McDonagh and Another v Fane Investments Ltd and Others, Fane Investments Ltd and Others v McDonagh and Others

This document cites

• Mair v Wood
• Wheatcroft and Cox v Hickman
• Parker v Walker
• Partnership Act 1890
• Courts (Supplemental Provisions) Act, 1961