Murnaghan Brothers Ltd v O'Maoldhomhnaigh

Core Citations

CONSIDERS

• Tempany v Hynes
• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)

CONSIDERS

• Income Tax Act, 1967
• Finance Act, 1975

DISTINGUISHES

• Green & Company v Revenue Commissioners

CITES

• Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
• Odeon Associated Theatres Ltd v Jones

APPLIES

• Tempany v Hynes

FOLLOWS

• Fraser v London Sports Car Centre

REPORTED OPINION OF in

• [1991] 1 IR 455 (Digest)
• 1990 WJSC-HC 2783
• [1990] 10 JIC 0205

[See more]

• [1991] 1 IR 455

REFERRED in

• DPP v O'Reilly Commercials Ltd

CONSIDERED in

• Hyper Trust Ltd Trading as The Leopardstown Inn v FBD Insurance Plc

This document cites

• Tempany v Hynes
• Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
• Odeon Associated Theatres Ltd v Jones
• Tempany v Hynes
• Green & Company v Revenue Commissioners



See all quotations

• Odeon Associated Theatres Ltd v Jones
• Fraser v London Sports Car Centre
• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
• Income Tax Act, 1967
• Corporation Tax Act, 1976