McGrath v McDermott

Core Citations

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CONSIDERS

• Practice Statement (Judicial Precedent)
• Partington v Attorney General
• Commissioners of Inland Revenue v Duke of Westminster

[See more]

• 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)

RESUELVE RECURSO

• McGrath v McDermott

CITES

• Inspector of Taxes v Kiernan
• Revenue Commissioners v Doorley

AFFIRMS

• McGrath v McDermott

CONSIDERED in

• Gerard Gaffney v Revenue Commissioners
• O’Connell (Inspector of Taxes) v Fyffes Banana Ltd
• Min for Justice v Devine

[See more]

• Donegan v Min for Education and Others
• Kearns v Dilleen
• Liam Slattery v Bernadette O'Flynn
• Murray T/A Tom Murray Garden Machinery v Revenue Commissioners
• Bank of Ireland Trust Services Ltd v Revenue Commissioners (No. 2)
• Donegan v Dublin City Council and Others
• Arlum Ltd v Revenue Commissioners
• Bookfinders Ltd v The Revenue Commissioners
• DPP v McNamara
• Hanrahan v Revenue Commissioner
• J.M. (A Minor Suing by His Father and Next Friend G.M.) v The Commissioner of an Garda Síochána the Director of the Juvenile Diversion Programme
• Wilton McDonagh v The Chief Appeals Officer
• Wilton McDonagh v The Chief Appeals Officer
• Launceston Property Finance Dac v The Property Registration Authority
• Donal Hurley v Pepper Finance Corporation (Ireland) Designated Activity Company
• Ryanair Ltd v an Bord Pleanála
• Flaherty v The Revenue Commissioners
• Commissions for Communications Regulations v Eircom Ltd
• Dermot Hanrahan v Revenue Commissioners
• Katherine Zappone and Ann Louise Gilligan v Revenue Commissioners, Ireland and Attorney General
• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners
• Liam Slattery v Bernadette Flynn
• Hughes v The Revenue Commissioners
• Revenue Commissioners v O'Flynn Construction Company Ltd and Others
• Michael O'Sullivan v Canada Life Assurance [Ireland] Ltd
• Minister for Justice and Equality v Doyle (No 2)
• CRIMINAL ASSETS BUREAU (CAB) v McS (P)
• Revenue Commissioners v GLENKERRIN HOMES Ltd
• Used Car Importers of Ireland v The Minister for Finance and Others
• Murphy v A.R.F. Management Ltd
• Neville Hotels Unlimited Company v Public Dance Halls Act 1935

REPORTED OPINION OF in

• 1988 WJSC-SC 1502
• [1988] 7 JIC 0701
• [1988] IR 258 (Digest)

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• [1988] ILRM 181
• [1988] IR 258

CITED in

• McNally v Ó Maoldomhnaigh (Inspector of Taxes)
• Donegan v Dublin City Council
• DPP v Foley

[See more]

• The Director of Public Prosecutions v Gordon
• The Director of Public Prosecutions v Czelusniak
• Keady v Commissioner of an Garda Síochána
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Dublin City Council v an Bord Pleanála
• Keogh v CAB and Revenue Commissioners
• Launceston Property Finance Dac v The Property Registration Authority
• Fennell v Creedon
• Cussens and Others v Brosnan (Inspector of Taxes)
• Helen Power v Personal Injuries Assessment Board
• Texaco (Ireland) Ltd v Murphy (No. 3)
• Irish Refining Plc v Commissioner of Valuation

REFERRED in

• O'Connell v Tara Mines Ltd
• Prodanov v Revenue Commissioners
• O'Rourke v Appeal Commissioners

[See more]

• McCabe v South City and County Investment Company Ltd
• Citywest Logistical Ltd(Formerly know as Cassidy Wines Ltd) v The Revenue Commissioners
• Revenue and Customs Commissioners v Droog
• Hanrahan v Revenue Commissioner
• McDonagh v The Chief Appeals Officer
• System Launceston Property Finance Dac v The Property Registration Authority
• AQ v Minister for Health
• Nangles Nurseries v Commissioners of Valuation
• O'Neill v Governor of Castlerea Prison
• Thornton and Another v Revenue Commissioners
• MacAonghusa v Ringmahon Company
• Commissions for Communications Regulations v Eircom Ltd
• Kearns v Dilleen
• Bookfinders Ltd v Revenue Commissioners
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)
• McCauley v Her Honour Judge Fergus
• Heather Hill Management Company CLG & McGoldrick v an Bord Plean?la, Burkeway Homes Ltd and the Attorney General
• Doherty v Governor of Portlaoise Prison
• Belvedere Estates Ltd v O'Connlain (Inspector of Taxes)

COMMENTED in

• O Muircheasa (Inspector of Taxes) v Bailey Wastepaper Ltd

APPLIED in

• LO'S v Minister for Health and Children

This document cites

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• Stubart Investments Ltd. v. Minister of National Revenue, (1984) 53 N.R. 241 (SCC)
• Inspector of Taxes v Kiernan
• Inspector of Taxes v Kiernan
• Pott's Executors v Commissioners of Inland Revenue
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson



See all quotations

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Duke of Westminster
• 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)
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Ingram v Commissioners of Inland Revenue
• Vestey's Executors v Commissioners of Inland Revenue
• Inspector of Taxes v Kiernan
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Inland Revenue Commissioner v Europa Oil (N.Z.) Ltd
• Partington v Attorney General
• Revenue Commissioners v Doorley
• Practice Statement (Judicial Precedent)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Re Vestey's Settlement. Lloyds Bank Ltd v O'Meara
• Capital Gains Tax Act, 1975
• Income Tax Act, 1967
• Corporation Tax Act, 1976
• Federal Cases - Knetsch v. United States, 23
• Federal Cases - Goldstein v. CIR