MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others

Core Citations

CONSIDERS

• Finance Act, 1983
• Value-Added Tax Act, 1972
• Finance Act 1991 - Articles : S-86

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• Finance Act 1991 - Articles : S-87
• Finance Act 1985 - Articles : S-51
• Income Tax Act, 1967
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v British Airways Plc

REFERS TO

• Mara v Hummingbird Ltd
• British Railways Board v Coustoms and Excise Commissioners

CITES

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Hay v O'Grady

REPORTED OPINION OF in

• [2003] 5 ICLMD 112
• [2003] 5 ICLMD 112
• [2004] 1 ILRM 359

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• [2003] 12 JIC 1902

REFERRED in

• S. Ó Culacháin, Inspector of Taxes v Stylo Barrat Shoes Ltd
• Bookfinders Ltd v The Revenue Commissioners

CONSIDERED in

• Listowel Race Company Ltd v Revenue Commissioners

APPLIED in

• Bookfinders Ltd v Revenue Commissioners

This document cites

• Mara v Hummingbird Ltd
• British Railways Board v Coustoms and Excise Commissioners
• Hay v O'Grady
• Commissioners of Customs and Excise v British Airways Plc
• Mac Carthaigh v Cablelink Ltd



See all quotations

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.