McCabe v South City and County Investment Company Ltd

Core Citations

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CONSIDERS

• People v McCormack
• Perrin v Dickson (HM Inspector of Taxes)
• Sothern-Smith v Clancy (HM Inspector of Taxes)

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• Re Hanbury (Deceased); Comiskey and Others v Hanbury
• Commissioners of Inland Revenue v Ramsay
• Secretary of State in Council of India v Scoble

REFERS TO

• Re Castle New Homes Ltd
• Irish Shell and B. P. Ltd v John Costello Ltd
• Re Keenan Bros. Ltd

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• Secretary of State in Council of India v Scoble
• Commissioners of Inland Revenue v Plummer
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• McGrath v McDermott
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Vestey v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Irish Shell and B. P. Ltd v John Costello Ltd
• Re Engelbach's Estate. Tibbetts v Engelbach
• Re Kent and Sussex Sawmills Ltd
• Furniss v Dawson; Murdoch v Dawson

CONSIDERS

• Income Tax Act 1842 - Articles : S-CII
• Income Tax Act, 1967 - Articles : S-53
• Essex County Council (Appellant v John Roger Ellam and Another (Respondent

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• Income Tax Act 1842
• Corporation Tax Act, 1976
• Hanbury, decd., Re, Comiskey v Hanbury
• Perrin v Dickson
• Secretary of State in Council of India v Scoble

RESUELVE RECURSO

• McCabe v South City and County Investment Company Ltd

CITES

• Commissioners of Inland Revenue v Ramsay
• Re Keenan Bros. Ltd

APPLIES

• McGrath v McDermott

FOLLOWS

• Carroll v Bourke
• Waterford Glass (Group Services) Ltd v Revenue Commissioners

APPROVES

• Lady Emily Foley v Fletcher and Rose
• Sothern-Smith v Clancy (Inspector of Taxes)
• Plummer v IRC

REPORTED OPINION OF in

• [1997] 7 JIC 3006
• [1998] 1 ILRM 264
• [1997] 3 IR 300 (Digest)

[See more]

• [1997] 3 IR 300

CONSIDERED in

• RGRE Grafton Ltd v Bewley's Café Grafton Street Ltd

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• Irish Shell and B. P. Ltd v John Costello Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Re Keenan Bros. Ltd
• Re Keenan Bros. Ltd
• Waterford Glass (Group Services) Ltd v Revenue Commissioners
• McGrath v McDermott
• Carroll v Bourke
• Irish Shell and B. P. Ltd v John Costello Ltd
• McGrath v McDermott
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Essex County Council (Appellant v John Roger Ellam and Another (Respondent
• Plummer v IRC
• People v McCormack
• Re Kent and Sussex Sawmills Ltd
• Sothern-Smith v Clancy (Inspector of Taxes)
• Hanbury, decd., Re, Comiskey v Hanbury
• Re Engelbach's Estate. Tibbetts v Engelbach
• Secretary of State in Council of India v Scoble
• Perrin v Dickson (HM Inspector of Taxes)
• Secretary of State in Council of India v Scoble
• Vestey v Commissioners of Inland Revenue
• Re Castle New Homes Ltd
• Lady Emily Foley v Fletcher and Rose
• Secretary of State in Council of India v Scoble
• Re Hanbury (Deceased); Comiskey and Others v Hanbury
• Commissioners of Inland Revenue v Ramsay
• Commissioners of Inland Revenue v Ramsay
• Perrin v Dickson
• Sothern-Smith v Clancy (HM Inspector of Taxes)
• Income Tax Act, 1967
• Corporation Tax Act, 1976