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Revenue Commissioners v O ’ Flynn Construction   flag  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
Revenue Commissioners v Stewart (Approved) [2022] IEHC 558 High Court of Ireland Republic of Ireland 10 Oct 2022 BAILII flag
H499 Revenue Commissioners v Canada Life Ltd [2016] IEHC 499 High Court of Ireland Republic of Ireland 6 Jul 2016 BAILII flag
Zara McCabe v South Dublin County Council [2015] IEHC 529 High Court of Ireland Republic of Ireland 31 Jul 2015 BAILII flag 1
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 flag
McNamee v The Revenue Commissioners [2012] IEHC 500 High Court of Ireland Republic of Ireland 27 Nov 2012 BAILII flag 3
Vieira Ltd v O'Donagain (Approved) [2021] IECA 334 Irish Competition Authority Republic of Ireland 15 Dec 2021 BAILII flag 2
Minister for Communications Energy and Natural Resources v Information Commissioner [2019] IECA 68 Irish Competition Authority Republic of Ireland 6 Mar 2019 BAILII flag 4
Bookfinders Ltd v Revenue Commissioners [2020] IESC 60 Supreme Court of Ireland Republic of Ireland 29 Sep 2020 BAILII flag 29
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 flag 220
Revenue Commissioners v Droog [2016] IESC 55 Supreme Court of Ireland Republic of Ireland 6 Oct 2016 BAILII flag 12
Cruise Solutions Ltd v Commissioner of GST [2016] BZCA 12 Belize 24 Jun 2016 CommonLII flag

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
Minister for Communications Energy and Natural Resources v Information Commissioner [2019] IECA 68 Irish Competition Authority Republic of Ireland 6 Mar 2019 BAILII flag 4
"Ramsay 25 Years On: Some Reflections on Tax Avoidance" (2004) 120 Law Quarterly Review 412 Law Quarterly Review United Kingdom circa 2004 Westlaw flag 5
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 flag 12
Bookfinders Ltd v Revenue Commissioners [2020] IESC 60 Supreme Court of Ireland Republic of Ireland 29 Sep 2020 BAILII flag 29
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 flag 220
Revenue Commissioners v Droog [2016] IESC 55 Supreme Court of Ireland Republic of Ireland 6 Oct 2016 BAILII flag 12
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 flag 27
Texaco (Ireland) v Murphy [1991] 2 IR 449 circa 1991 9
McGrath v McDermott [1988] IR 258 circa 1988 59
McNichol v Canada (1997) 97 DTC 111; 1997 2 CTC 2088 Canada circa 1997 flag 3
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Attorney-General v Carlton Bank [1899] UKLawRpKQB 119; [1899] 2 QB 158 United Kingdom 2 Jun 1899 CommonLII flag 49
Inland Revenue Comrs v Wesleyan and General Assurance Society &nbsp [1946] 2 All ER 749 United Kingdom circa 1946 LexisNexis flag 5
O ’ Sullivan v P Ltd [1962] ITC 355 Republic of Ireland circa 1962 flag 1
Ireland: O'Sullivan (Inspector of Taxes) v P Ltd (1962) 3 ITC 355 Republic of Ireland circa 1962 flag 1
Partington v A-G [1869] UKLawRpHL 8; (1869) 4 HL 100; 38 LJEx 205 United Kingdom 11 Jun 1869 CommonLII flag 117
McCann Ltd v O Culachain (Inspector of Taxes) [1986] 1 IR 196 circa 1986 20
Revenue Commissioners v Doorley [1933] IR 750 circa 1933 36
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Saatchi and Saatchi Advertising v Megarry [1998] 2 IR 562 circa 1998 2
Mara v Hummingbird [1982] ILRM 421 Republic of Ireland circa 1982 flag 70
Cruise Solutions Ltd v Commissioner of GST [2016] BZCA 12 Belize 24 Jun 2016 CommonLII flag
Furniss v Dawson (1984) 2 WLR 226 United Kingdom circa 1984 LexisNexis / Westlaw flag 6
Helvering v Gregory (1934) 69 F 2 circa 1934 8
Inspector of Taxes v Kiernan [1981] IR 117 circa 1981 66

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