Twomey (Inspector of Taxes) v Hennessy

Core Citations

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CONSIDERS

• THE GOVERNORS of The ROTUNDA HOSPITAL, DUBLIN, v COMAN (Surveyor of Taxes)
• Uratemp Ventures Ltd v Collins
• Leach v Pogson (HM Inspector of Taxes)

[See more]

• Salisbury House Estate, Ltd v Fry (HM Inspector of Taxes)
• Wisdom v Chamberlain (HM Inspector of Taxes)
• Inspector of Taxes v Kiernan

CONSIDERS

• Registration of Business Names Act 1916
• Income Tax Act 1853
• Income Tax Act 1842

[See more]

• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Kerry County Council v Kerins

DISTINGUISHES

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Birch, Inspector of Taxes v Delaney
• Uratemp Ventures Ltd v Collins

DISAPPROVES

• Davis v Superioress, Mater Misericordiae Hospital

REFERS TO

• Leach v Pogson
• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers Ltd

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• Wisdom v Chamberlain

DOES NOT APPLY

• Griffiths (Inspector of Taxes) v Jackson

CITES

• Gittos v Barclay

APPLIES

• Inspector of Taxes v Kiernan

FOLLOWS

• Revenue Commissioners v Doorley

REPORTED OPINION OF in

• [2009] 5 JIC 0804
• [2011] 4 IR 395

REFERRED in

• Wendy Jennings and Adrian O'Connor v an Bord Pleanála, Ireland and The Attorney General

This document cites

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• R. v. Lachance, (1990) 116 N.R. 325 (SCC)
• D.B.S. v. S.R.G.; L.J.W. v. T.A.R.; Henry v. Henry; Hiemstra v. Hiemstra, [2006] 2 SCR 231, AZ-50385583
• Wisdom v Chamberlain
• Inspector of Taxes v Kiernan
• Inspector of Taxes v Kiernan



See all quotations

• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers Ltd
• Uratemp Ventures Ltd v Collins
• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Kerry County Council v Kerins
• Davis v Superioress, Mater Misericordiae Hospital
• Inspector of Taxes v Kiernan
• Griffiths (Inspector of Taxes) v Jackson
• Wisdom v Chamberlain (HM Inspector of Taxes)
• Uratemp Ventures Ltd v Collins
• Leach v Pogson (HM Inspector of Taxes)
• THE GOVERNORS of The ROTUNDA HOSPITAL, DUBLIN, v COMAN (Surveyor of Taxes)
• Birch, Inspector of Taxes v Delaney
• Leach v Pogson
• Gittos v Barclay
• Revenue Commissioners v Doorley
• Salisbury House Estate, Ltd v Fry (HM Inspector of Taxes)
• Registration of Business Names Act 1916
• Income Tax Act 1853
• Income Tax Act 1842
• Taxes Consolidation Act, 1997
• Income Tax Act, 1967