Re P McElligott Sons Ltd

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Ransom & Son
• O'Loan v Noone and Company
• Commissioners of Inland Revenue v Maxse

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• Mara v Hummingbird Ltd
• H. & G. Kinemas, Ltd v Cook (HM Inspector of Taxes)
• Davis v Superioress, Mater Misericordiae Hospital
• Scales (HM Inspector of Taxes) v George Thompson & Company, Ltd

REFERS TO

• H. & G. KINEMAS, Ltd v COOK (HM INSPECTOR of TAXES)
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Fraser

REPORTED OPINION OF in

• [1985] ILRM 210
• 1984 WJSC-HC 2493
• [1984] 7 JIC 0301

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• [1978-1987] III ITR 178

This document cites

• Mara v Hummingbird Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Maxse
• Davis v Superioress, Mater Misericordiae Hospital
• Commissioners of Inland Revenue v Ransom & Son



See all quotations

• Commissioners of Inland Revenue v Fraser
• O'Loan v Noone and Company
• H. & G. Kinemas, Ltd v Cook (HM Inspector of Taxes)
• H. & G. KINEMAS, Ltd v COOK (HM INSPECTOR of TAXES)
• Scales (HM Inspector of Taxes) v George Thompson & Company, Ltd
• Commissioners of Inland Revenue v Fraser