Kinsella v Revenue Commissioners

Core Citations

CONSIDERS

• Thiel v Federal Commissioner of Taxation

REFERS TO

• McGimpsey v Ireland
• Sun Life Assurance Company of Canada v Pearson
• Travers v Ó Síocháin

REPORTED OPINION OF in

• [2007] ITR 151
• [2007] 7 JIC 3102
• [2008] 1 ILRM 337

CITED in

• Virgin Holdings Sa v Commissioner of Taxation
• John M. Harrington v Greenway Properties Ltd, Greenway Holdings Ltd and Others, Limbal Ltd, You're Secure Solutions Ltd, Peter Fitzgerald, John Carmody, James Barrett and Martin Barrett
• O'Brien v Quigley (Inspector of Taxes)

CONSIDERED in

• Revenue Commissioners v Susquehanna International and Others

REFERRED in

• Revenue Commissioners v Susquehanna International and Others

This document cites

• McGimpsey v Ireland
• Travers v Ó Síocháin
• Thiel v Federal Commissioner of Taxation
• Kinsella v Revenue Commissioners
• Sun Life Assurance Company of Canada v Pearson



See all quotations

• Vienna Convention on the Law of Treaties
• Double Taxation Relief (Taxes On Income) (Italy) Order, 1973
• Capital Gains Tax Act, 1975
• Taxes Consolidation Act, 1997
• Income Tax Act, 1967