Jacob International v O'Cleirigh

Core Citations

CONSIDERS

• Downes v Cassels
• London Investment & Mortgage Company, Ltd v Worthington (HM Inspector of Taxes)
• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd

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• Cyril Lord Carpets Ltd v Schofield
• Smart (HM Inspector of Taxes) v Lincolnshire Sugar Company, Ltd
• Westcombe (HM Inspector of Taxes) v Hadnock Quarries, Ltd
• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners
• Wing v O'Connell
• Seaham Harbour Dock Company v Crook
• Robinson v Dolan
• Corporation of Birmingham v Barnes (HM Inspector of Taxes)

REPORTED OPINION OF in

• [1984] 4 JIC 0602
• 1985 WJSC-HC 417
• [1978-1987] III ITR 165

APPEAL RESOLVED in

• Jacob International v O'Cleirigh

REVERSED in

• Jacob International v O'Cleirigh

This document cites

• London Investment & Mortgage Company, Ltd v Worthington (HM Inspector of Taxes)
• Wing v O'Connell
• Cyril Lord Carpets Ltd v Schofield
• Seaham Harbour Dock Company v Crook
• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd



See all quotations

• Downes v Cassels
• Robinson v Dolan
• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners
• Smart (HM Inspector of Taxes) v Lincolnshire Sugar Company, Ltd
• Westcombe (HM Inspector of Taxes) v Hadnock Quarries, Ltd
• Corporation of Birmingham v Barnes (HM Inspector of Taxes)