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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 † 
Shadowmill v ABP & Lilacstone [2023] IEHC 157 High Court of Ireland Republic of Ireland 31 Mar 2023 BAILII flag 10
Elg v Hse [2022] IESC 14 Supreme Court of Ireland Republic of Ireland 11 Mar 2022 BAILII flag 9
Used Car Importers Ireland Ltd v Minister for Finance [2020] IECA 298 Irish Competition Authority Republic of Ireland 6 Nov 2020 BAILII flag 6
Hanrahan v The Revenue Commissioners [2022] IEHC 43 High Court of Ireland Republic of Ireland 25 Jan 2022 BAILII flag 3
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
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
DPP (Murphy) v Joseph Cullen [2021] IEHC 135 High Court of Ireland Republic of Ireland 18 Mar 2021 BAILII flag 2
Hanrahan v The Revenue Commissioners [2024] IECA 113 Irish Competition Authority Republic of Ireland 15 May 2024 BAILII flag 1
Corcoran v Revenue Commissioners [2022] IEHC 199 High Court of Ireland Republic of Ireland 5 Apr 2022 BAILII flag 1
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
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
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
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
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
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
Health Service Executive v Laya Healthcare LTD (Approved) [2021] IEHC 737 High Court of Ireland Republic of Ireland 25 Nov 2021 BAILII flag

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 † 
Hanrahan v The Revenue Commissioners [2024] IECA 113 Irish Competition Authority Republic of Ireland 15 May 2024 BAILII flag 1
Corcoran v Revenue Commissioners [2022] IEHC 199 High Court of Ireland Republic of Ireland 5 Apr 2022 BAILII flag 1
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
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
Revenue Commissioners v Tobin (Approved) (Rev1) [2024] IEHC 196 High Court of Ireland Republic of Ireland 19 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
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
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
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
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
Health Service Executive v Laya Healthcare LTD (Approved) [2021] IEHC 737 High Court of Ireland Republic of Ireland 25 Nov 2021 BAILII flag

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