Express Motor Assessors Ltd ((in Liquidation)) v Revenue Commissioners

Core Citations

CONSIDERS

• Fitzgerald v DPP
• Wildgust v Bank of Ireland
• Desmond O'Sullivan v Revenue Commissioners

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• Kenny Lee v The Revenue Commissioners
• Stanley v Revenue Commissioners
• Emerson v Hearty and Morgan
• Untoy v GE Capital Woodchester Finance Ltd & GE Capital Woodchester Ltd t/a GE Money
• Unkles, Appellant; The Attorney-General, Respondent
• R v Commissioner for the Special Purposes of the Income Tax Acts, ex parte Napier
• Mitchelstown Co-Operative Society Ltd v Commissioner of Valuation

CONSIDERS

• Tax Credits Act 2002
• Taxes Management Act 1970 - Articles : S-56

REPORTED OPINION OF in

• [2021] 6 JIC 2101

CONSIDERED in

• Niall Glynn, Colm McDonnell and Kevin Sheehan v The Revenue Commissioners

This document cites

• Fitzgerald v DPP
• Stanley v Revenue Commissioners
• Untoy v GE Capital Woodchester Finance Ltd & GE Capital Woodchester Ltd t/a GE Money
• Unkles, Appellant; The Attorney-General, Respondent
• Emerson v Hearty and Morgan



See all quotations

• R v Commissioner for the Special Purposes of the Income Tax Acts, ex parte Napier
• Mitchelstown Co-Operative Society Ltd v Commissioner of Valuation
• William Christie, Appellant, against The Guardians of the Poor of the Parish of St Luke, Chelsea, in the County of Middlesex, Respondents
• Wildgust v Bank of Ireland
• Tax Credits Act 2002
• Taxes Management Act 1970
• Courts (Supplemental Provisions) Act, 1961
• Valuation Act, 1988
• Taxes Consolidation Act, 1997
• Desmond O'Sullivan v Revenue Commissioners
• Kenny Lee v The Revenue Commissioners