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Bookfinders Ltd v Revenue Commissioners   flag  29

[2020] IESC 60
Supreme Court of Ireland
Republic of Ireland
29th September, 2020

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Salmon Watch Ireland CLG v The Aquaculture Licences Appeals Board , Inland Fisheries Ireland v The Aquaculture Licences Appeals Board , Sweetman v The Aquaculture Licences Appeals Board (Unapproved) [2024] IEHC 421 High Court of Ireland Republic of Ireland 12 Jul 2024 BAILII flag
Arlum Ltd v Revenue Commissioners (Approved) [2024] IEHC 402 High Court of Ireland Republic of Ireland 3 Jul 2024 BAILII flag
Revenue Commissioners v Hennessy (Approved) [2024] IEHC 245 High Court of Ireland Republic of Ireland 26 Apr 2024 BAILII flag
Masterson v Coras Iompair Eireann (Approved) [2024] IEHC 222 High Court of Ireland Republic of Ireland 19 Apr 2024 BAILII flag
Revenue Commissioners v Tobin (Approved) (Rev1) [2024] IEHC 196 High Court of Ireland Republic of Ireland 19 Apr 2024 BAILII flag
Hanrahan v The Revenue Commissioners [2024] IECA 113 Irish Competition Authority Republic of Ireland 15 May 2024 BAILII flag 1
Hurley v Pepper Finance Co (Ireland) DAC (Approved) [2024] IECA 80 Irish Competition Authority Republic of Ireland 18 Apr 2024 BAILII flag
Coillte Teoranta v Commissioner of Valuation (Approved) [2024] IECA 68 Irish Competition Authority Republic of Ireland 2 Apr 2024 BAILII flag
Ironborn Real Estate Ltd v Dun Laoghaire-Rathdown County Council (Approved) [2023] IEHC 477 High Court of Ireland Republic of Ireland 31 Jul 2023 BAILII flag 2
Shadowmill v ABP & Lilacstone [2023] IEHC 157 High Court of Ireland Republic of Ireland 31 Mar 2023 BAILII flag 10
In The Matter of Oliver Kruuda, A Bankrupt (Unapproved) [2023] IECA 317 Irish Competition Authority Republic of Ireland 21 Dec 2023 BAILII flag
Thornton v Revenue Commissioners (Approved) [2023] IECA 316 Irish Competition Authority Republic of Ireland 21 Dec 2023 BAILII flag
McGrath v Health Service Executive (Unapproved) [2023] IECA 298 Irish Competition Authority Republic of Ireland 8 Dec 2023 BAILII flag
DPP v Gordon (Unapproved) [2023] IECA 194 Irish Competition Authority Republic of Ireland 28 Jul 2023 BAILII flag
People (DPP) v Czelusniak, (and the Attorney General as amicus curiae) [2023] IECA 159 Irish Competition Authority Republic of Ireland 20 Jun 2023 BAILII flag 2
FOIE CLG v The Legal Aid Board [2023] IECA 19 Irish Competition Authority Republic of Ireland 3 Feb 2023 BAILII flag 2
Elg v Hse [2022] IESC 14 Supreme Court of Ireland Republic of Ireland 11 Mar 2022 BAILII flag 9
Revenue Commissioners v Stewart (Approved) [2022] IEHC 558 High Court of Ireland Republic of Ireland 10 Oct 2022 BAILII flag
Roche v The Commissioner of An Garda Siochana (Approved) [2022] IEHC 461 High Court of Ireland Republic of Ireland 25 Jul 2022 BAILII flag
Thornton v Revenue Commissioners; McDermott v Revenue Commissioners (Approved) [2022] IEHC 396 High Court of Ireland Republic of Ireland 1 Jul 2022 BAILII flag
Listowel Race Co LTD v Revenue Commissioners (Approved) [2022] IEHC 253 High Court of Ireland Republic of Ireland 22 Apr 2022 BAILII flag
Corcoran v Revenue Commissioners [2022] IEHC 199 High Court of Ireland Republic of Ireland 5 Apr 2022 BAILII flag 1
JM (A Minor) [Identity Protected] v Commissioner of An Garda Siochana (Approved) [2022] IEHC 149 High Court of Ireland Republic of Ireland 1 Feb 2022 BAILII flag
Hanrahan v The Revenue Commissioners [2022] IEHC 43 High Court of Ireland Republic of Ireland 25 Jan 2022 BAILII flag 3
Health Service Executive v Laya Healthcare LTD (Approved) [2021] IEHC 737 High Court of Ireland Republic of Ireland 25 Nov 2021 BAILII flag
Fitzgerald v Revenue Commissions (Approved) [2021] IEHC 487 High Court of Ireland Republic of Ireland 9 Jul 2021 BAILII flag 1
Yesreb v Revenue Commissioners [2021] IEHC 317 High Court of Ireland Republic of Ireland 6 May 2021 BAILII flag 1
DPP (Murphy) v Joseph Cullen [2021] IEHC 135 High Court of Ireland Republic of Ireland 18 Mar 2021 BAILII flag 2
Used Car Importers Ireland Ltd v Minister for Finance [2020] IECA 298 Irish Competition Authority Republic of Ireland 6 Nov 2020 BAILII flag 6

Legislation Cited

Legislation Name Provision
Income Tax Act 1967 (Cth)
Finance Act 1989 s86
Finance Act 1992 s197, s78
1996 Act
Taxes Consolidation Act 1997 s941

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Used Car Importers Ireland Ltd v Minister for Finance [2020] IECA 298 Irish Competition Authority Republic of Ireland 6 Nov 2020 BAILII flag 6
Dunnes Stores v The Revenue Commissioners [2019] IESC 50; [2020] 3 IR 480 Supreme Court of Ireland Republic of Ireland 5 Jul 2019 BAILII flag 37
Gaffney v The Revenue Commissioners [2013] IEHC 651 High Court of Ireland Republic of Ireland 1 Feb 2013 BAILII flag 4
Revenue Commissioners v O ’ Flynn Construction [2011] IESC 47 Supreme Court of Ireland Republic of Ireland 14 Dec 2011 BAILII flag 11
MacCarthaigh (Inspector of Taxes) v Cablelink Ltd [2003] IESC 67; [2003] 4 IR 510; [2004] 1 ILRM 359 Supreme Court of Ireland Republic of Ireland 19 Dec 2003 BAILII flag 14
Cork County Council v Whillock [1993] 1 IR 231 circa 1993 37
Texaco (Ireland) v Murphy [1991] 2 IR 449 circa 1991 9
McGrath v McDermott [1988] IR 258 circa 1988 59
Cronin (Inspector of Taxes) v Cork and County Property Co Ltd [1986] IR 559 circa 1986 16
McCann Ltd v O Culachain (Inspector of Taxes) [1986] 1 IR 196 circa 1986 20
Kellystown Co v H Hogan, Inspector of Taxes [1985] ILRM 200 Republic of Ireland circa 1985 flag 4
Inspector of Taxes v Kiernan [1982] ILRM 13 Republic of Ireland circa 1982 flag 8
Inspector of Taxes v Kiernan [1981] IR 117 circa 1981 66
Buchanan v McVey [1954] IR 89 circa 1954 22
Revenue Commissioners v Doorley [1933] IR 750 circa 1933 36
Newman Manufacturing Co v Marrable (1931) 2 KB 297 United Kingdom circa 1931 LexisNexis / Westlaw flag 3
Attorney-General v Carlton Bank [1899] UKLawRpKQB 119; [1899] 2 QB 158 United Kingdom 2 Jun 1899 CommonLII flag 49
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Unwin v Hanson [1891] QB 115 United Kingdom circa 1891 LexisNexis / Westlaw flag 3
Direct United States Cable Co v Anglo-American Telegraph Co (1877) 2 AC 394; 52 PP 26-27 United Kingdom circa 1877 LexisNexis / Westlaw flag 48
Partington v A-G [1869] UKLawRpHL 8; (1869) 4 HL 100; 38 LJEx 205 United Kingdom 11 Jun 1869 CommonLII flag 117

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