Thornton and Another v Revenue Commissioners

Core Citations

CONSIDERS

• Finance Act 2006
• Joint Stock Companies Act 1844
• Income Tax Act 1853

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• Finance Act 1922 - Articles : S-20
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952 - Articles : S-392
• Finance Act 1920 - Articles : S-20
• Income and Corporation Taxes Act 1988 - Articles : S-739
• Finance Act 1936
• Finance Act 2002 - Articles : S-107
• Finance Act 2012
• Income and Corporation Taxes Act 1988
• Finance Act 1936
• Income Tax Act 1853
• Joint Stock Companies Act 1844
• State Property Act, 1954 - Articles : S-28
• Value-Added Tax Act, 1972 - Articles : S-19
• Taxes Consolidation Act, 1997 - Articles : S-812
• Taxes Consolidation Act, 1997 - Articles : S-941
• Taxes Consolidation Act, 1997 - Articles : S-955
• Taxes Consolidation Act, 1997 - Articles : S-811
• Mandatory Disclosure of Certain Transactions Regulations, 2011
• Finance Act 2012
• Thomas McNamara v The Revenue Commissioners

CONSIDERS

• Lewis Emanuel & Son, Ltd v White (HM Inspector of Taxes)
• 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)
• Lupton (HM Inspector of Taxes) v F.A. & A.B. Ltd

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• Lupton v F.A. & A.B. Ltd
• Paget v Commissioners of Inland Revenue
• Whitney v Commissioners of Inland Revenue
• East End Dwellings Company Ltd v Finsbury Borough Council

DISTINGUISHES

• TC03039: Elizabeth Mariner

REFERS TO

• Salt v Chamberlain (HM Inspector of Taxes)
• R v Allen
• MacCarthaigh v D

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• Colquhoun v Heddon
• Colquhoun v Brooks
• Re Duty on Estate of Incorporated Council of Law Reporting for England and Wales
• J.P. Harrison (Watford) Ltd v Elwyn Thomas Griffiths
• DPP v C.P.
• Ensign Tankers (Leasing) Ltd v Stokes
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Furniss v Dawson; Murdoch v Dawson
• Becker v Wright
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Cronin (Inspector of Taxes) v Cork and County Property Company Ltd
• McGrath v McDermott
• Dunnes Stores v Revenue Commissioners
• Bookfinders Ltd v Revenue Commissioners

CITES

• Perrigo Pharma International DAC v McNamara
• Paget v Commissioners of Inland Revenue
• Cooper v C & J Clark Ltd

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• Emanuel (Lewis) & Son Ltd v White
• Adamson v Duncan's Exors
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Lupton v F.A. & A.B. Ltd
• East End Dwellings Company Ltd v Finsbury Borough Council
• Holt, decd., Re. Holt v Commissioners of Inland Revenue
• Griffiths v J. P. Harrison (Watford) Ltd
• Whitney v Commissioners of Inland Revenue
• Ó Culacháin v Mcmullan Brothers Ltd
• O'Connell v Keleghan
• Re Clarkes of Ranelagh Ltd ((in Liquidation))
• Revenue Commissioners v Doorley
• Airspace Investments Ltd v Moore
• DPP v BA
• Marson v Morton

AFFIRMS

• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners

REPORTED OPINION OF in

• [2023] 12 JIC 2101

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Lupton v F.A. & A.B. Ltd
• MacCarthaigh v D
• R v Allen
• Finsbury Securities Ltd v Commissioners of Inland Revenue



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ó Culacháin v Mcmullan Brothers Ltd
• Re Clarkes of Ranelagh Ltd ((in Liquidation))
• East End Dwellings Company Ltd v Finsbury Borough Council
• McGrath v McDermott
• 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)
• Airspace Investments Ltd v Moore
• Whitney v Commissioners of Inland Revenue
• Ensign Tankers (Leasing) Ltd v Stokes
• O'Connell v Keleghan
• DPP v BA
• Lewis Emanuel & Son, Ltd v White (HM Inspector of Taxes)
• Whitney v Commissioners of Inland Revenue
• Cronin (Inspector of Taxes) v Cork and County Property Company Ltd
• Lupton (HM Inspector of Taxes) v F.A. & A.B. Ltd
• Holt, decd., Re. Holt v Commissioners of Inland Revenue
• Cooper v C & J Clark Ltd
• Emanuel (Lewis) & Son Ltd v White
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Lupton v F.A. & A.B. Ltd
• Dunnes Stores v Revenue Commissioners
• Colquhoun v Heddon
• Paget v Commissioners of Inland Revenue
• Becker v Wright
• East End Dwellings Company Ltd v Finsbury Borough Council
• Revenue Commissioners v Doorley
• Adamson v Duncan's Exors
• Colquhoun v Brooks
• Re Duty on Estate of Incorporated Council of Law Reporting for England and Wales
• Income and Corporation Taxes Act 1988