Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn

Core Citations

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CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Duke of Westminster
• Cape Brandy Syndicate v Commissioners of Inland Revenue

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• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Partington v Attorney General
• MacNiven v Westmoreland Investments Ltd
• 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)
• Re McGuckian (No 1)

RESUELVE RECURSO

• Revenue Commissioners v O'Flynn Construction Company Ltd and Others

CITES

• Revenue Commissioners v Doorley
• Inspector of Taxes v Kiernan
• Mara v Hummingbird Ltd

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• McGrath v McDermott
• Texaco Ireland Ltd v Murphy, Inspector of Taxes
• Saatchi and Saatchi Advertising Ltd v McGarry
• Ashbourne Holdings Ltd v an Bord Pleanála

AFFIRMS

• Revenue Commissioners v O'Flynn Construction Company Ltd and Others

REPORTED OPINION OF in

• [2011] ITR 113
• [2011] 12 JIC 1410
• [2013] 3 IR 533

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• [2013] 3 IR 533

REFERRED in

• Revenue Commissioners v Canada Life Ltd
• The Minister for Communications, Energy and Natural Resources v The Information Commissioner
• Hanrahan v Revenue Commissioner

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• Sarlingford Ltd v Appeal Commissioner Kelly
• The Minister for Communications, Energy and Natural Resources v The Information Commissioner
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

CONSIDERED in

• Cruise Solutions Ltd and Discovery Expeditions Ltd v Commissioner of General Sales Tax and the Attorney General
• Flaherty v The Revenue Commissioners
• Meagher v Minister for Social Protection

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• Dermot Hanrahan v Revenue Commissioners
• McNamee v The Revenue Commissioners
• Hanrahan v Revenue Commissioner
• Used Car Importers of Ireland v The Minister for Finance and Others
• Bookfinders Ltd v The Revenue Commissioners
• The Minister for Communications, Energy and Natural Resources v The Information Commissioner
• Hughes v The Revenue Commissioners

CITED in

• Revenue Commissioners v Lacey
• McNamee v The Revenue Commissioners
• The Revenue Commissioners v Stewart

RELIED UPON in

• Bookfinders Ltd v Revenue Commissioners

DISTINGUISHED in

• Revenue and Customs Commissioners v Droog

This document cites

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• Minister of National Revenue v. Canada Trustco Mortgage Co., (2005) 340 N.R. 1 (SCC)
• Ashbourne Holdings Ltd v an Bord Pleanála
• Inspector of Taxes v Kiernan
• Mara v Hummingbird Ltd
• MacNiven v Westmoreland Investments Ltd



See all quotations

• Saatchi and Saatchi Advertising Ltd v McGarry
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• McGrath v McDermott
• Commissioners of Inland Revenue v Duke of Westminster
• 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)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Revenue Commissioners v O'Flynn Construction Company Ltd and Others
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Charles Mccann Ltd v Ó Culacháin
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Texaco Ireland Ltd v Murphy, Inspector of Taxes
• Partington v Attorney General
• Revenue Commissioners v Doorley
• Attorney General v Carlton Bank
• Burmah Oil Company Ltd v Governor and Company of the Bank of England
• Mercedes Holdings Pty Ltd v Waters (No 1)
• Interpretation Act, 2005
• Local Government (Planning and Development) Act, 1963
• Taxes Consolidation Act, 1997
• Value-Added Tax Act, 1972
• Income Tax Act, 1967
• Corporation Tax Act, 1976
• Federal Cases - Kildare Lumber Co. v. National Bank of Commerce