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Revenue Commissioners v O ’ Flynn Construction     11

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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
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
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Cruise Solutions Ltd v Commissioner of GST	[2016] BZCA 12		Belize	24 Jun 2016	CommonLII
Attorney-General v Carlton Bank	[1899] UKLawRpKQB 119; [1899] 2 QB 158		United Kingdom	2 Jun 1899	CommonLII		49
Partington v A-G	[1869] UKLawRpHL 8; (1869) 4 HL 100; 38 LJEx 205		United Kingdom	11 Jun 1869	CommonLII		117
Inland Revenue Comrs v Wesleyan and General Assurance Society &nbsp	[1946] 2 All ER 749		United Kingdom	circa 1946	LexisNexis		5
Furniss v Dawson	(1984) 2 WLR 226		United Kingdom	circa 1984	LexisNexis / Westlaw		6
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		251
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		154
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
"Ramsay 25 Years On: Some Reflections on Tax Avoidance"	(2004) 120 Law Quarterly Review 412	Law Quarterly Review	United Kingdom	circa 2004	Westlaw		5
McNichol v Canada	(1997) 97 DTC 111; 1997 2 CTC 2088		Canada	circa 1997			3
Inspector of Taxes v Kiernan	[1981] IR 117			circa 1981			66
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
Mara v Hummingbird	[1982] ILRM 421		Republic of Ireland	circa 1982			70
Saatchi and Saatchi Advertising v Megarry	[1998] 2 IR 562			circa 1998			2
O ’ Sullivan v P Ltd	[1962] ITC 355		Republic of Ireland	circa 1962			1
Helvering v Gregory	(1934) 69 F 2			circa 1934			8
Texaco (Ireland) v Murphy	[1991] 2 IR 449			circa 1991			9
McGrath v McDermott	[1988] IR 258			circa 1988			59
Ireland: O'Sullivan (Inspector of Taxes) v P Ltd	(1962) 3 ITC 355		Republic of Ireland	circa 1962			1