Mara v Hummingbird Ltd

Core Citations

---

CONSIDERS

• Shadford (HM Inspector of Taxes) v H. Fairweather & Company Ltd
• The Commissioners of Inland Revenue v Livingston and Others
• Turner v Last (HM Inspector of Taxes)

[See more]

• The Balgownie Land Trust, Ltd v The Commissioners of Inland Revenue
• Birch, Inspector of Taxes v Delaney
• The Commissioners of Inland Revenue v The Hyndland Investment Company, Ltd
• Gray and Gillitt v Tiley (HM Inspector of Taxes)
• Harvey v Caulcott (HM Inspector of Taxes)
• Rellim, Ltd v Vise (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Reinhold
• Granville Building Company, Ltd v Oxby (HM Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• McLellan, Rawson & Company, Ltd v Newall (HM Inspector of Taxes)
• Swaine v C
• Commissioners of Inland Revenue v Toll Property Company, Ltd ((in Liquidation))
• Wilson Box (Foreign Rights)Ltd ((in Liquidation)) v Brice (HM Inspector of Taxes)

CONSIDERS

• Finance (Miscellaneous Provisions) Act, 1968

REFERS TO

• Agricultural Credit Corporation, Ltd v Vale
• Rellim v Vise

CONSIDERED in

• Shelbourne Greyhound Stadium Ltd v Commissioner of Valuation
• Trustees of Kinsale Yacht Club v Commissioner of Valuation
• Neeson (Inspector of Taxes) v Longford Timber Contractors Ltd

[See more]

• Cronin (Inspector of Taxes) v Strand Dairy Ltd
• DPP (Houlihan) v P.G.
• Hughes v The Revenue Commissioners
• Aer Rianta Cpt v Commissioner of Valuation
• McMahon v Murphy
• Brosnan v Mutual Enterprises Ltd
• Mac Carthaigh v Cablelink Ltd
• Trinity Leisure Holdings Ltd Ta Trinity City Hotel
• King & Others (plaintiffs/ appellants) v Minister for Finance and Civil and Public Service Union (defendant/ respondents) & Minister for Justice, Equality & Law Reform (Notice parties)
• O'Connell v Tara Mines Ltd
• Petkus v Complete Highway Care Ltd
• Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
• S. Ó Culacháin, Inspector of Taxes v Stylo Barrat Shoes Ltd
• Wynne v Commissioner of Valuation
• Ó Culacháin (Inspector of Taxes) v Stylo Barratt Shoes Ltd
• Davis v DIT
• DPP v Gencer
• Telecom Éireann v Commissioner of Valuation
• The Revenue Commissioners v Novartis Ireland Ltd
• Inspector of Taxes v Cronin
• Petkevicius v Goode Concrete Ltd ((in Receivership))
• Breanagh Catering Ltd v Commissioner of Valuation
• Iarnród Éireann v Commissioner of Valuation
• Flaherty v The Revenue Commissioners
• Colum Browne v The Revenue Commissioners
• The Director of Public Prosecutions (At the Suit of David O'Donoghue) v White
• Dermot Hanrahan v Revenue Commissioners
• Arlum Ltd v Revenue Commissioners
• Re P McElligott Sons Ltd
• The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza
• Karshan (Midlands) Ltd t/a Domino's Pizza v The Revenue Commissioners
• Karshan (Midlands) Ltd t/a Domino's Pizza v The Revenue Commissioners
• Fitzgibbon v Law Society
• Desmond O'Sullivan v Revenue Commissioners
• Cahill (Inspector of Taxes) v Harding
• M. D. [Identity Protected] v Minister for Social Protection
• Buckley v Revenue Commissioners
• National Transport Authority v Granaghan
• Fergus Byrne v Revenue Commissioners
• Revenue Commissioners v Tobin
• Thomas McNamara v The Revenue Commissioners
• McGARRY (INSPECTOR of TAXES) v HARDING (LORD EDWARD STREET) PROPERTIES Ltd
• McLoughlin v Murray Senior
• Karshan (Midlands) Trading as Dominos Pizza v Revenue Commissioners
• Hibernian Wind Power Ltd v Commissioner of Valuation
• Electricity Supply Board v Minister for Social Community & Family Affairs and Others
• Cintra Infraestructureas Internacional SLU v The Revenue Commissioners
• Niall Glynn, Colm McDonnell and Kevin Sheehan v The Revenue Commissioners
• Listowel Race Company Ltd v Revenue Commissioners
• Airspace Investments Ltd v Moore
• Siddiqi v Revenue Commissioners
• Stobart (Ireland) Driver Services Ltd v Keith Carroll
• Fergus Byrne v Revenue Commissioners
• Last Passive Ltd (t/a Aircoach) v Revenue Cmrs
• Ann Corcoran v The Revenue Commissioners
• Smith v Cisco Systems Internetworking (Ireland) Ltd
• Holland v Information Commissioner
• Ó Culacháin v Mcmullan Brothers

CITED in

• Kilsaran Concrete v Commissioner of Valuation
• P.W.A. International Ltd v Commissioner of Valuation
• Pwa International Ltd v Commissioner of Valuation

[See more]

• Michael Tully v Private Residential Tenancies Board and Another
• Watkins v Revenue Commissioners
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Kearns v Dilleen
• Irish Life and Permanent Plc v Financial Services Ombudsman and Others
• Kruse v Information Commissioner
• Doyle v Private Residential Tenancies Board
• Munteanu v The Residential Tenancies Board
• Sunday Newspapers Ltd v Kinsella & Bradley
• Nangles Nurseries v Commissioners of Valuation
• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
• Sheedy v Information Commissioner

APPLIED in

• O'Shea v Colle Park Service Station
• DPP v Carlton
• Ryanair Ltd v Revenue Commissioners

[See more]

• Lynch (Inspector of Taxes) v Neville Brothers Ltd
• Revenue Commissioners v O'Loinsigh
• MacCarthaigh v D
• Nationwide Controlled Parking Systems Ltd v Revenue Commisioners
• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
• Brides v Minister for Agriculture
• Proes v Revenue Commissioners
• Ó Culacháin v Mcmullan Brothers Ltd
• Irish Fertilizer Industries v Commissioner of Valuation
• Ó Culacháin v Mcmullan Brothers

REPORTED OPINION OF in

• [1977] 3 JIC 0701
• 1977 WJSC-HC 1021
• [1982] ILRM 421

REFERRED in

• Doran v Minister for Finance
• O'Connell v Tara Mines Ltd
• DPP (Garda Adrian Coffey) v Bennett

[See more]

• Citywest Logistical Ltd(Formerly know as Cassidy Wines Ltd) v The Revenue Commissioners
• Prodanov v Revenue Commissioners
• Cussens v T.G. Brosnan (Inspector of Taxes)
• The Revenue Commissioners v Mullglen Ltd and Another
• O’Connell (Inspector of Taxes) v Fleming
• Top Security Ltd v Thomas Sadlier
• Deely v Information Commissioner
• The Attorney General v Davis
• Nationwide Controlled Parking Systems Ltd v Revenue Commissioners
• Inspector of Taxes v Cablelink Ltd
• McLoughlin v Murray Senior
• National Asset Management Agency v Commissioner for Environmental Information
• Twomey (Inspector of Taxes) v Hennessy
• Hibernian Wind Power Ltd v Commissioner of Valuation
• MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others
• Cintra Infraestructureas Internacional SLU v The Revenue Commissioners
• Fahy v The Revenue Commissioners
• Russell v Mount Temple Comprehensive School
• MacAonghusa v Ringmahon Company
• Royal Liver Assurance v Graham Macken and Others
• Revenue Commissioners v O'Farrell
• MacAonghusa v Ringmahon Company
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)
• Ashford Castle Ltd v Services Industrial Professional Technical Union

COMMENTED in

• O Muircheasa (Inspector of Taxes) v Bailey Wastepaper Ltd
• Premier Periclase Ltd v Commissioner of Valuation

FOLLOWED in

• Healy v Inspector of Taxes Dublin 11
• Brosnan v Mutual Enterprises Ltd
• Henry Denny & Sons (Ireland) Ltd v Minister for Social Welfare

[See more]

• Castleisland Cattle Breeding v Minister for Social Welfare

RELIED UPON in

• Denross Ltd v Revenue Commissioners

This document cites

---

• Edwards (Inspector of Taxes) v Bairstow
• Rellim v Vise
• The Balgownie Land Trust, Ltd v The Commissioners of Inland Revenue
• Granville Building Company, Ltd v Oxby (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Toll Property Company, Ltd ((in Liquidation))



See all quotations

• Swaine v C
• Agricultural Credit Corporation, Ltd v Vale
• The Commissioners of Inland Revenue v The Hyndland Investment Company, Ltd
• McLellan, Rawson & Company, Ltd v Newall (HM Inspector of Taxes)
• Harvey v Caulcott (HM Inspector of Taxes)
• Shadford (HM Inspector of Taxes) v H. Fairweather & Company Ltd
• Turner v Last (HM Inspector of Taxes)
• Rellim, Ltd v Vise (HM Inspector of Taxes)
• Birch, Inspector of Taxes v Delaney
• The Commissioners of Inland Revenue v Livingston and Others
• Commissioners of Inland Revenue v Reinhold
• Gray and Gillitt v Tiley (HM Inspector of Taxes)
• Wilson Box (Foreign Rights)Ltd ((in Liquidation)) v Brice (HM Inspector of Taxes)
• Income Tax Act, 1967