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Thornton v Revenue Commissioners (Approved)   flag 

[2023] IECA 316
Irish Competition Authority
Republic of Ireland
21st December, 2023

Legislation Cited

Legislation Name Provision
Capital Gains Tax Act, 1975
Finance Act, 1936 s18, s21
State Property Act, 1954 s2, s28
TAXES CONSOLIDATION ACT, 1997 s18, s811, s812, s941, s955
Value-Added Tax Act, 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Perrigo Pharma International DAC v McNamara [2020] IEHC 552 High Court of Ireland Republic of Ireland 4 Nov 2020 BAILII flag 14
Bookfinders Ltd v Revenue Commissioners [2020] IESC 60 Supreme Court of Ireland Republic of Ireland 29 Sep 2020 BAILII flag 29
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
People (DPP) v Ba [2018] 2 IR 715 circa 2018 1
Mariner v HMRC [2013] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2013 BAILII flag 7
Re Clarks of Ranelagh Ltd (In liquidation) [2004] 3 IR 264 circa 2004 2
O'Connell, Inspector of Taxes v Keleghan [2001] IESC 43; [2001] 2 IR 490 Supreme Court of Ireland Republic of Ireland 16 May 2001 BAILII flag 2
Culachain v McMullan Brothers Ltd [1995] 2 IR 217 circa 1995 25
Airspace Investments Ltd v Moore [1994] 2 ILRM 151 Republic of Ireland circa 1994 flag 1
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
MacCarthaigh v D [1985] IR 73 circa 1985 2
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 flag 346
Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd (1980) 54 Tax Cas 679 United Kingdom circa 1980 flag 3
Lupton (Inspector of Taxes) v FA & AB Ltd [1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580 United Kingdom circa 1972 LexisNexis / Westlaw flag 47
Lupton v FA & AB Ltd [1968] 1 WLR 1401 United Kingdom circa 1968 LexisNexis / Westlaw flag 2
Bishop (Inspector of Taxes) v Finsbury Securities Ltd [1966] 3 All ER 105; (1966) 1 WLR 1402; [1966] TR 275; (1966) 43 Tax Cas 591 United Kingdom circa 1966 LexisNexis flag 12
Becker (Inspector of Taxes) v Wright [1966] 1 WLR 215 United Kingdom circa 1966 LexisNexis / Westlaw flag 2
Lewis Emanuel & Son Ltd v White (1965) 42 Tax Cas 369 United Kingdom circa 1965 flag 14
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
JP Harrison (Watford) Ltd v Griffiths [1961] EWCA Civ J0505-1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1961 BAILII flag 2
Re Holt [1953] 2 All ER 1499; [1953] 1 WLR 1488; [1953] 2 Lloyds Rep 506 United Kingdom circa 1953 LexisNexis flag 28
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123
Paget v IRC [1938] 2 KB 25; 21 Tax Cas 677 United Kingdom circa 1938 LexisNexis / Westlaw flag 18
Perry v Astor [1935] AC 398; 19 Tax Cas 255 United Kingdom circa 1935 LexisNexis / Westlaw flag 4
Revenue Commissioners v Doorley [1933] IR 750 circa 1933 36
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
Colquhoun v Heddon [1890] UKLawRpKQB 82; (1890) 25 QBD 129 United Kingdom 14 May 1890 CommonLII flag 12
In the Matter of the Duty on the Estate of the Incorporated Council of Law Reporting for England and Wales [1888] UKLawRpKQB 197; (1888) 22 QBD 279 Queen's Bench United Kingdom 18 Dec 1888 CommonLII flag 18
Colquhoun v Brooks [1889] UKLawRpAC 43; [1888] UKLawRpKQB 81; (1889) 14 AC 493; (1888) 21 QBD 52 Queen's Bench United Kingdom 30 Apr 1888 CommonLII flag 118

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