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
• Hughes v Governor of the Dochas Centre
• Paul Moore v Governor of Wheatfield Prison and Others

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

CONSIDERED in

• O'Neill v Governor of Wheatfield Prison
• DPP v Desmond Collins
• Emmett Corcoran Oncor Ventures Ltd T/A The Democrat v Commissioner of an Garda Siochana

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• Minister for Justice and Equality v Bailey
• Shillelagh Quarries Ltd v an Bord Pleanála
• Reid v Industrial Development Agency
• DPP v McCarthy
• The Minister for Justice and Equality v Doyle
• MINISTER for JUSTICE v TOBIN [High Court, Supreme Court]
• Re Sean Dunne (a bankrupt)
• Fay (A Debtor) v Personal Insolvency Acts 2012-2015
• McGuinness v Commissioner of an Garda Siochana and Others
• Lohan v Solicitors Disciplinary Tribunal
• DPP v Morgan
• Lynch v Attorney-General
• Kane v The Revenue Commissioners
• Damache v DPP and Others

APPROVED in

• Creaven v Criminal Assets Bureau

FOLLOWED in

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

APPLIED in

• McNulty v DPP
• DPP v McGoldrick
• 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
• Lohan v Solicitors Disciplinary Tribunal
• Macharia v Governor of Cloverhill Prison

REFERRED in

• DPP v Power
• Emmett Corcoran and Oncor Ventures Ltd T/A the Democrat v The Commissioner of an Garda Síochána and DPP
• DPP v BA

[See more]

• Emmett Corcoran and Oncor Ventures Ltd t/a The Democrat v The Commissioner of an Garda Síochána and the Director of Public Prosecutions
• Competition Authority v Irish Dental Association
• Hyland v The Commissioner of an Garda Síochána
• Lee v District Judge Leo Malone
• The People (Director of Public Prosecutions) v J.C.
• Criminal Assets Bureau v Murphy

DISTINGUISHED in

• Mujahid v Carroll
• DPP v Edgeworth
• Thomas Delaney v Judge John Coughlan and Others

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• Autolink Ltd; Cullen v Feehily
• K (K) v Garda Eamonn Taaffe and Others

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