Simple Imports Ltd v Revenue Commissioners

Core Citations

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CONSIDERS

• Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,

CONSIDERS

• Customs Consolidation Act 1876 - Articles : S-205
• Customs and Excise (Miscellaneous Provisions) Act, 1988
• Taxes Management Act 1970 - Articles : S-20C

[See more]

• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd

REFERS TO

• Berkeley v Edwards
• Entick v Carrington

FOLLOWS

• Attorney General of Jamaica v Williams

APPROVES

• Byrne v Grey

REPORTED OPINION OF in

• [1998-2005] VI ITR 141
• [2000] 1 JIC 1901
• [2000] 2 IR 243

CITED in

• Byrne v Governor of Wheatfield Prison
• DPP v Perry Wharrie
• Buckley v Hamill

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• McAteer & Bank of Ireland Mortgage Bank v Sheahan
• DPP v White
• DPP (Garda O'Higgins) v Farrell
• Foley v Murphy
• Alan Lenaghan v Judge Flann Brennan and Others
• DPP v Przemyslaw Jakubowski
• Mulligan v DPP
• Freeman v Governor of Wheatfield Prison
• McNulty v DPP
• DPP v Raymond Gormley and Others
• Hughes v Governor of the Dochas Centre
• Paul Moore v Governor of Wheatfield Prison and Others
• The People (at the suit of the DPP) v Joseph Behan

REFERRED in

• DPP v BA
• Competition Authority v Irish Dental Association
• Lee v District Judge Leo Malone

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• Emmett Corcoran and Oncor Ventures Ltd T/A the Democrat v The Commissioner of an Garda Síochána and DPP
• Criminal Assets Bureau v Murphy
• DPP v Power
• Hyland v The Commissioner of an Garda Síochána
• Emmett Corcoran and Oncor Ventures Ltd t/a The Democrat v The Commissioner of an Garda Síochána and the Director of Public Prosecutions
• The People (Director of Public Prosecutions) v J.C.

DISTINGUISHED in

• Thomas Delaney v Judge John Coughlan and Others
• Autolink Ltd; Cullen v Feehily
• K (K) v Garda Eamonn Taaffe and Others

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• Mujahid v Carroll
• DPP v Edgeworth

CONSIDERED in

• The Minister for Justice and Equality v Doyle
• Lynch v Attorney-General
• DPP v Morgan

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• MINISTER for JUSTICE v TOBIN [High Court, Supreme Court]
• Re Sean Dunne (a bankrupt)
• Reid v Industrial Development Agency
• Damache v DPP and Others
• Minister for Justice and Equality v Bailey
• DPP v Desmond Collins
• O'Neill v Governor of Wheatfield Prison
• Lohan v Solicitors Disciplinary Tribunal
• DPP v McCarthy
• McGuinness v Commissioner of an Garda Siochana and Others
• Kane v The Revenue Commissioners
• Shillelagh Quarries Ltd v an Bord Pleanála
• Emmett Corcoran Oncor Ventures Ltd T/A The Democrat v Commissioner of an Garda Siochana
• Fay (A Debtor) v Personal Insolvency Acts 2012-2015

APPLIED in

• DPP v McGoldrick
• McNulty v DPP
• McGlinchey (nominee of 'The Golden Grill' (Letterkenny) Ltd) v District Judge Gibbons & DPP (Walker)

[See more]

• Creaven v Criminal Assets Bureau
• McFeely v Official Assignee in Bankruptcy
• Macharia v Governor of Cloverhill Prison
• Lohan v Solicitors Disciplinary Tribunal

FOLLOWED in

• DPP v John Paul Buck
• Daly v Judge John Coughlan
• Damache v DPP & Others

APPROVED in

• Creaven v Criminal Assets Bureau

NOT FOLLOWED in

• DPP v Mallon

This document cites

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• Berkeley v Edwards
• Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,
• Byrne v Grey
• Entick v Carrington
• Attorney General of Jamaica v Williams



See all quotations

• R v Commissioners of Inland Revenue, ex parte Rossminster Ltd
• Customs Consolidation Act 1876
• Taxes Management Act 1970