Revenue Commissioners v O ’ Flynn Construction 11

[2011] IESC 47

Supreme Court of Ireland

Republic of Ireland

14th December, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Minister for Communications, Energy and Natural Resources and the Information Commissioner	[2020] IESC 57; [2021] 2 ILRM 81	Supreme Court of Ireland	Republic of Ireland	25 Sep 2020	BAILII	220
Bookfinders Ltd v Revenue Commissioners	[2020] IESC 60	Supreme Court of Ireland	Republic of Ireland	29 Sep 2020	BAILII	29
Revenue Commissioners v Droog	[2016] IESC 55	Supreme Court of Ireland	Republic of Ireland	6 Oct 2016	BAILII	12
Minister for Communications Energy and Natural Resources v Information Commissioner	[2019] IECA 68	Irish Competition Authority	Republic of Ireland	6 Mar 2019	BAILII	4
McNamee v The Revenue Commissioners	[2012] IEHC 500	High Court of Ireland	Republic of Ireland	27 Nov 2012	BAILII	3
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII	2
Zara McCabe v South Dublin County Council	[2015] IEHC 529	High Court of Ireland	Republic of Ireland	31 Jul 2015	BAILII	1
Revenue Commissioners v Stewart (Approved)	[2022] IEHC 558	High Court of Ireland	Republic of Ireland	10 Oct 2022	BAILII
H499 Revenue Commissioners v Canada Life Ltd	[2016] IEHC 499	High Court of Ireland	Republic of Ireland	6 Jul 2016	BAILII
Cruise Solutions Ltd v Commissioner of GST	[2016] BZCA 12		Belize	24 Jun 2016	CommonLII
H128 Used Car Importers of Ireland v The Minister for Finance	[2013] IEHC 128	High Court of Ireland	Republic of Ireland	15 Mar 2013	BAILII

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1967 (Cth)
Capital Acquisitions Tax Act, 1976
Corporation Tax Act 1976	s21
Finance Act 1974	s54, s86
Finance Act, 1983
Finance Act 1989	s86
Finance Act 1990	s52
Finance Act 1992	s52
Finance (Miscellaneous Provisions) Act 1956	s78, s86
Local Government (Planning and Development) Act 1963	s26
Taxes Consolidation Act 1997	s86, s811
Value-Added Tax Act, 1972

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Attorney-General v Carlton Bank	[1899] UKLawRpKQB 119; [1899] 2 QB 158		United Kingdom	2 Jun 1899	CommonLII	49
Revenue Commissioners v Doorley	[1933] IR 750			circa 1933		36
Bookfinders Ltd v Revenue Commissioners	[2020] IESC 60	Supreme Court of Ireland	Republic of Ireland	29 Sep 2020	BAILII	29
Ashbourne Holdings Ltd v An Bord Pleanala	[2003] IESC 18; [2003] 2 IR 114; [2003] 2 ILRM 446	Supreme Court of Ireland	Republic of Ireland	10 Mar 2003	BAILII	27
McCann Ltd v O Culachain (Inspector of Taxes)	[1986] 1 IR 196			circa 1986		20
Mercedes Holdings Pty Ltd v Waters (No 1)	[2010] FCA 124; 77 ACSR 265	Federal Court of Australia	Australia - Commonwealth	22 Feb 2010	AustLII	15
Revenue Commissioners v Droog	[2016] IESC 55	Supreme Court of Ireland	Republic of Ireland	6 Oct 2016	BAILII	12
Canada Trustco Mortgage Co v Canada	[2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada	12
Texaco (Ireland) v Murphy	[1991] 2 IR 449			circa 1991		9
Helvering v Gregory	(1934) 69 F 2			circa 1934		8
Furniss v Dawson	(1984) 2 WLR 226		United Kingdom	circa 1984	LexisNexis / Westlaw	6
"Ramsay 25 Years On: Some Reflections on Tax Avoidance"	(2004) 120 Law Quarterly Review 412	Law Quarterly Review	United Kingdom	circa 2004	Westlaw	5
Inland Revenue Comrs v Wesleyan and General Assurance Society &nbsp	[1946] 2 All ER 749		United Kingdom	circa 1946	LexisNexis	5
Minister for Communications Energy and Natural Resources v Information Commissioner	[2019] IECA 68	Irish Competition Authority	Republic of Ireland	6 Mar 2019	BAILII	4
McNamee v The Revenue Commissioners	[2012] IEHC 500	High Court of Ireland	Republic of Ireland	27 Nov 2012	BAILII	3
McNichol v Canada	(1997) 97 DTC 111; 1997 2 CTC 2088		Canada	circa 1997		3
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII	2
Saatchi and Saatchi Advertising v Megarry	[1998] 2 IR 562			circa 1998		2
Zara McCabe v South Dublin County Council	[2015] IEHC 529	High Court of Ireland	Republic of Ireland	31 Jul 2015	BAILII	1
O ’ Sullivan v P Ltd	[1962] ITC 355		Republic of Ireland	circa 1962		1
Ireland: O'Sullivan (Inspector of Taxes) v P Ltd	(1962) 3 ITC 355		Republic of Ireland	circa 1962		1
Revenue Commissioners v Stewart (Approved)	[2022] IEHC 558	High Court of Ireland	Republic of Ireland	10 Oct 2022	BAILII
H499 Revenue Commissioners v Canada Life Ltd	[2016] IEHC 499	High Court of Ireland	Republic of Ireland	6 Jul 2016	BAILII
Cruise Solutions Ltd v Commissioner of GST	[2016] BZCA 12		Belize	24 Jun 2016	CommonLII
H128 Used Car Importers of Ireland v The Minister for Finance	[2013] IEHC 128	High Court of Ireland	Republic of Ireland	15 Mar 2013	BAILII

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