Inspector of Taxes v Kiernan

Core Citations

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CONSIDERS

• Farrell v Alexander
• R v Ottewell
• R v Bow Road Justices, ex parte Adedigba

REFERS TO

• R v Ottewell
• Huxham (HM Inspector of Taxes) v Johnson
• Farrell v Alexander

[See more]

• R v Bow Road Justices, ex parte Adedigba
• McLaughlin v Bailey
• Nixon v Commissioner of Valuation
• Cloghran Stud Farm Company v Birch
• Tuck v Priester
• Rahill v Brady
• Scott & Company Ltd v Solomon
• Lord Glanely v Wightman (Inspector of Taxes)
• Brown v Donegal County Council
• Unwin v Hanson
• Tuck & Sons v Priester
• DPP v Ottewell

CONSIDERS

• Income Tax Act, 1967 - Articles : S-78
• Income Tax Act 1918 - Articles : SCH-D
• Royal Crown Derby Porcelain Company Ltd v Raymond Russell

RESUELVE RECURSO

• Inspector of Taxes v Kiernan

DOES NOT APPLY

• Phillips (Inspector of Taxes) v Bourne

CONSIDERED in

• Golden Dale T/A Ballydoyle Racing (Represented by Mr Paul Gallagher S.C. Instructed by Arthur Cox Solicitors) v Workplace Relations Commission (Represented by Mr Noel Travers S.C. Instructed by Leahy & Partners Solicitors)
• O’Connell (Inspector of Taxes) v Fyffes Banana Ltd
• Burke v Aer Lingus Plc

[See more]

• Port of Cork Company v Commissioner of Valuation
• Thomas Delaney v Judge John Coughlan and Others
• R.C. v Minister for Health and Children
• Reox Holdings Plc v Cullen and Another
• Autolink Ltd; Cullen v Feehily
• Savage Supermarket Ltd & Becton v Bord Pleanála and Others
• Michael O'Sullivan v Canada Life Assurance [Ireland] Ltd
• Dunnes Stores v Director of Consumer Affairs
• Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
• BREATHNACH v McCANN
• Molloy v Revenue Commissioners
• Dermot Hanrahan v Revenue Commissioners
• Liam Slattery v Bernadette Flynn
• Maguire v Shannon Regional Fisheries Board
• James Elliott Construction Ltd v Irish Asphalt Ltd
• Clinton v an Bord Pleanála
• Delaney v The Personal Injuries Board and Others
• Harrisrange Ltd v Duncan
• Director of Public Prosecutions v McAreavey
• J.B. v Mental Health (Criminal Law) Review Board and Others
• Irish Refining Plc v Commissioner of Valuation
• Martin Harrington v Environmental Protection Agency and Another
• University of Limerick and Another v Irish Water
• Cussens and Others v Brosnan (Inspector of Taxes)
• Dunnes Stores v Revenue Commissioners and Others
• Cork County Council v Health and Safety Authority
• McGARRY (INSPECTOR of TAXES) v HARDING (LORD EDWARD STREET) PROPERTIES Ltd
• National Asset Management Agency v Commissioner for Environmental Information
• Twomey (Inspector of Taxes) v Hennessy
• Quigley v Harris
• Liam Slattery v Bernadette O'Flynn
• Construction Industry Federation v Dublin City Council
• Health Service Executive v St Johnston Taverns Ltd and Others
• Hooper Dolan Financial Ltd v Financial Services Ombudsman and Others
• R (J G) v DPP and Others
• Environmental Protection Agency v Harte Peat Ltd and Another
• Leroy Roche aka Dumbrell v Governor of Cloverhill Prison
• Deane v The Revenue Commissioners
• The People (Director of Public Prosecutions) v J.C.
• Bank of Ireland Trust Services Ltd v Revenue Commissioners (No. 2)

REPORTED OPINION OF in

• [1981] 12 JIC 0401
• 1981 WJSC-SC 1728
• [1981] IR 117 (Digest)

[See more]

• [1981] IR 117

CITED in

• HEALTH SERVICE EXECUTIVE v BROOKSHORE Ltd
• Michael Tully v Private Residential Tenancies Board and Another
• O Muircheasa (Inspector of Taxes) v Bailey Wastepaper Ltd

[See more]

• O'Brien v Revenue Commissioners
• Westlink Toll Bridge Ltd v Commissioner of Valuation and Others
• Deighan v Hearne
• Charles Mccann Ltd v Ó Culacháin
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Health Service Executive (HSE) v Commissioners for Valuation
• Bookfinders Ltd v Revenue Commissioners
• Alico Life International Ltd v Thema International Fund Plc
• Sheehan v Amond
• Monahan v Legal Aid Board and Others
• Doherty v Governor of Portlaoise Prison
• Charles Mccann Ltd v Ó Culacháin Inspector of Taxes
• Texaco (Ireland) Ltd v Murphy (No. 3)
• DPP v McHugh
• J. McE v Residential Institutions Redress board
• Personal Injuries Assessment Board v Commissioner of Valuation
• Thema International Fund Plc v HSBC Institutional Trust Service (Ireland) Ltd

REFERRED in

• McNally v Ó Maoldomhnaigh (Inspector of Taxes)
• Revenue Commissioners v Wen-Plast (Research and Developmenr) Ltd
• Revenue Commissioners v Collins

[See more]

• Revenue Commissioners v Collins
• DPP v Clyne
• Meagher v Minister for Social Protection
• DPP v Doherty (1), DPP v Doherty (2), DPP v Doherty (3)
• Adroit Company & Granbrind Ltd v Minister for Environment
• DPP v T.N.
• Clinton v an Bord Pleanála
• University of Limerick and Another v Irish Water
• Shillelagh Quarries Ltd v an Bord Pleanála
• Nangles Nurseries v Commissioners of Valuation
• Heather Hill Management Company CLG & McGoldrick v an Bord Plean?la, Burkeway Homes Ltd and the Attorney General
• Murphy v GM PB PC Ltd and GH
• J.S.S. v Tax Appeal Commission
• Kellystown Company v Hogan
• Revenue Commissioners v O'Flynn Construction Company Ltd and Others

APPLIED in

• O'Connell v Tara Mines Ltd

COMMENTED in

• Motor Distributors Ltd v Revenue Commissioners

DISTINGUISHED in

• Health Service Executive v Brookshore Ltd

This document cites

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• R v Ottewell
• Brown v Donegal County Council
• Lord Glanely v Wightman (Inspector of Taxes)
• Farrell v Alexander
• Nixon v Commissioner of Valuation



See all quotations

• R v Bow Road Justices, ex parte Adedigba
• Royal Crown Derby Porcelain Company Ltd v Raymond Russell
• Scott & Company Ltd v Solomon
• DPP v Ottewell
• Rahill v Brady
• Cloghran Stud Farm Company v Birch
• Phillips (Inspector of Taxes) v Bourne
• Huxham (HM Inspector of Taxes) v Johnson
• Tuck & Sons v Priester
• Tuck v Priester
• McLaughlin v Bailey
• Unwin v Hanson
• Income Tax Act 1918
• Income Tax Act, 1967