MacCarthaigh v D

Core Citations

CONSIDERS

• Birmingham Corporation v Barnes

CONSIDERS

• Limited Partnerships Act 1907 - Articles : S-4
• Limited Partnerships Act 1907 - Articles : S-8
• Limited Partnerships Act 1907 - Articles : S-5

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• Income Tax Act, 1967
• Limited Partnerships Act 1907
• Partnership Act 1890
• Petrotim Securities Ltd v Ayres
• Sharkey (Inspector of Taxes) v Wernher

REFERS TO

• Lupton v F.A. & A.B. Ltd
• Lupton v Cadogan Gardens Developments Ltd

APPLIES

• Mara v Hummingbird Ltd

REPORTED OPINION OF in

• [1986] ILRM 116
• [1985] IR 73 (Digest)
• [1985] 2 JIC 2202

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• 1985 WJSC-HC 1355
• [1985] IR 73

REFERRED in

• Thornton and Another v Revenue Commissioners

CONSIDERED in

• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners

This document cites

• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Mara v Hummingbird Ltd
• Sharkey (Inspector of Taxes) v Wernher
• Petrotim Securities Ltd v Ayres



See all quotations

• Sharkey (Inspector of Taxes) v Wernher
• Lupton v Cadogan Gardens Developments Ltd
• Birmingham Corporation v Barnes
• Petrotim Securities Ltd v Ayres
• Birmingham Corporation v Barnes
• Lupton v Cadogan Gardens Developments Ltd
• Lupton v F.A. & A.B. Ltd
• Ridge Securities Ltd v Commissioners of Inland Revenue
• Sharkey (Inspector of Taxes) v Wernher
• Birmingham Corporation v Barnes
• Partnership Act 1890
• Limited Partnerships Act 1907
• Income Tax Act, 1967
• Corporation Tax Act, 1976