Kenny Lee v The Revenue Commissioners

Core Citations

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CONSIDERS

• Tax Credits Act 2002
• Income Tax Act 1918
• Value Added Tax Act 1994 - Articles : S-83

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• Tax Credits Act 2002
• Income Tax Act 1918
• Taxes Consolidation Act, 1997 - Articles : S-942
• Taxes Consolidation Act, 1997 - Articles : S-933
• Finance (Tax Appeals) Act 2015
• Value-Added Tax Act, 1972 - Articles : S-23
• Capital Acquisitions Tax Consolidation Act, 2003

CONSIDERS

• Whitney v Commissioners of Inland Revenue
• Calcul v Appeal Commissioners

DISTINGUISHES

• C.G. v The Appeal Commissioners

REFERS TO

• Aspin v Estill (Inspector of Taxes)
• Calcul International Ltd v Appeal Commissioners
• Wandsworth London Borough Council v Winder

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• R v Income Tax Special Commissioners, ex parte Elmhirst
• Commissioners of Inland Revenue v Sneath
• Whitney v Commissioners of Inland Revenue
• Criminal Assets Bureau v Hunt
• The State (Whelan) v Smidic
• Deighan v Hearne
• Woollen v Commissioners of Inland Revenue
• Menolly Homes Ltd v Appeal Commissioners & Revenue Commissioners
• Revenue and Customs Commissioners v Noor
• R & J Birkett (t/a Orchards Residential Home and Others) v Revenue and Customs Commissioners
• Dún Laoghaire Rathdown County Council -v- West Wood Club Ltd
• Stanley v Revenue Commissioners
• Citywest Logistical Ltd(Formerly know as Cassidy Wines Ltd) v The Revenue Commissioners
• Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs

CITES

• Dun Laoghaire Rathdown County Council v Westwood Club Ltd
• Stockler v HM Revenue and Customs

APPLIES

• O'Rourke v Appeal Commissioners

REPORTED OPINION OF in

• [2021] 1 JIC 2809
• [2022] 1 IR 388

CONSIDERED in

• Kenny Lee v The Revenue Commissioners
• Quigley v Revenue Commissioners and Another
• J.S v A Tax Appeal Commissioner

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• Express Motor Assessors Ltd ((in Liquidation)) v Revenue Commissioners
• Colum Browne v The Revenue Commissioners

REFERRED in

• Kenny Lee v The Revenue Commissioners
• Fahy v The Revenue Commissioners
• Murphy v The Revenue Commissioners

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• The Revenue Commissioners v Stewart

APPLIED in

• Michael Gladney v Thomas Coloe

This document cites

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• Deighan v Hearne
• Wandsworth London Borough Council v Winder
• Criminal Assets Bureau v Hunt
• Stockler v HM Revenue and Customs
• O'Rourke v Appeal Commissioners



See all quotations

• C.G. v The Appeal Commissioners
• Dún Laoghaire Rathdown County Council -v- West Wood Club Ltd
• Citywest Logistical Ltd(Formerly know as Cassidy Wines Ltd) v The Revenue Commissioners
• Menolly Homes Ltd v Appeal Commissioners & Revenue Commissioners
• Stanley v Revenue Commissioners
• Whitney v Commissioners of Inland Revenue
• Oxfam v HM Revenue and Customs
• R v Income Tax Special Commissioners, ex parte Elmhirst
• Whitney v Commissioners of Inland Revenue
• The State (Whelan) v Smidic
• Dun Laoghaire Rathdown County Council v Westwood Club Ltd
• Woollen v Commissioners of Inland Revenue
• Aspin v Estill (Inspector of Taxes)
• Revenue and Customs Commissioners v Noor
• R & J Birkett (t/a Orchards Residential Home and Others) v Revenue and Customs Commissioners
• Calcul v Appeal Commissioners
• Commissioners of Inland Revenue v Sneath
• Tax Credits Act 2002
• Value Added Tax Act 1994
• Income Tax Act 1918
• Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs
• Taxes Consolidation Act, 1997