Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

Core Citations

CONSIDERS

• Tax Credits Act 2002
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-7

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• Value Added Tax Act 1994 - Articles : S-4
• Value Added Tax Act 1994 - Articles : S-3
• Value Added Tax Act 1994 - Articles : S-2
• Finance Act 2005
• Finance Act 1989
• Finance Act 1989 - Articles : S-86
• Tax Credits Act 2002
• Value Added Tax Act 1994
• Finance Act 1989
• Value-Added Tax Act, 1972 - Articles : S-25
• Value-Added Tax Act, 1972
• Taxes Consolidation Act, 1997 - Articles : S-941
• Taxes Consolidation Act, 1997 - Articles : S-811

CONSIDERS

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REFERS TO

• McGrath v McDermott
• Mitchelstown Co-Operative Society Ltd v Commissioner of Valuation
• Waterford Glass (Group Services) Ltd v Revenue Commissioners

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• WHA Ltd v HM Revenue and Customs
• Albatros Feeds Ltd v Minister for Agriculture and Food and Others
• Cussens and Others v Brosnan (Inspector of Taxes)
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs
• Greaves v Field
• Revenue Commissioners v Droog
• Pendragon Plc v HM Revenue and Customs
• Vieira Ltd v The Revenue Commissioners
• Revenue and Customs Commissioners v Moorbury Ltd
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Revenue and Customs Commissioners v Droog
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Cussens v T.G. Brosnan (Inspector of Taxes)
• Mara v Hummingbird Ltd

AFFIRMS

• Vieira Ltd v O'Donagain (Inspector of Taxes)

REPORTED OPINION OF in

• ITR2020-ITR-450
• [2021] 12 JIC 1502

CONSIDERED in

• Revenue Commissioners v Covidien Ltd
• The Revenue Commissioners v Novartis Ireland Ltd

This document cites

• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Mara v Hummingbird Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Albatros Feeds Ltd v Minister for Agriculture and Food and Others
• Cussens and Others v Brosnan (Inspector of Taxes)



See all quotations

• Revenue and Customs Commissioners v Droog
• Waterford Glass (Group Services) Ltd v Revenue Commissioners
• McGrath v McDermott
• Revenue Commissioners v Droog
• Vieira Ltd v O'Donagain (Inspector of Taxes)
• WHA Ltd v HM Revenue and Customs
• Vieira Ltd v The Revenue Commissioners
• Pendragon Plc v HM Revenue and Customs
• Mitchelstown Co-Operative Society Ltd v Commissioner of Valuation
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs
• Greaves v Field
• Revenue and Customs Commissioners v Moorbury Ltd
• Tax Credits Act 2002
• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 2005
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Edward Cussens and Others v T. G. Brosman.
• Werner Mangold v Rüdiger Helm.
• Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Azienda Agro-Zootecnica Franchini sarl and Eolica di Altamura Srl v Regione Puglia.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Surgicare - Unidades de Saúde SA v Fazenda Pública.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Seda Kücükdeveci v Swedex GmbH & Co. KG.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën.