Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners

Core Citations

CONSIDERS

• Finance Act 1989 - Articles : S-86
• Finance Act 2006 - Articles : S-40
• Tax Credits Act 2002 - Articles : S-18

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• Income Tax Act 1853
• Finance Act 1922 - Articles : S-20
• Income Tax Act 1952 - Articles : S-392
• Income Tax Act 1952
• Finance Act 2006

CONSIDERS

• Ó Culacháin v Mcmullan Brothers Ltd
• Bookfinders Ltd v Revenue Commissioners
• Dunnes Stores v Revenue Commissioners

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• Perrigo Pharma International DAC v McNamara
• McGrath v McDermott
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Lupton v F.A. & A.B. Ltd
• MacCarthaigh v D
• J.P. Harrison (Watford) Ltd v Elwyn Thomas Griffiths
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Colquhoun v Brooks
• Re Clarkes of Ranelagh Ltd ((in Liquidation))
• Adamson v Duncan's Exors
• Becker v Wright
• Drummond v Collins
• Paget v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2022] 7 JIC 0101

AFFIRMED in

• Thornton and Another v Revenue Commissioners

This document cites

• Lupton v F.A. & A.B. Ltd
• MacCarthaigh v D
• J.P. Harrison (Watford) Ltd v Elwyn Thomas Griffiths
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Ó Culacháin v Mcmullan Brothers Ltd
• Re Clarkes of Ranelagh Ltd ((in Liquidation))
• McGrath v McDermott
• Drummond v Collins
• Dunnes Stores v Revenue Commissioners
• Paget v Commissioners of Inland Revenue
• Becker v Wright
• Adamson v Duncan's Exors
• Drummond v Collins
• Colquhoun v Brooks
• Tax Credits Act 2002
• Income Tax Act 1853
• Income Tax Act 1952
• Finance Act 1989
• Finance Act 1922
• Finance Act 2006
• Bookfinders Ltd v Revenue Commissioners
• Perrigo Pharma International DAC v McNamara
• Taxes Consolidation Act, 1997