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Thornton v Revenue Commissioners (Approved)    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Airspace Investments Ltd v Moore	[1994] 2 ILRM 151		Republic of Ireland	circa 1994			1
Becker (Inspector of Taxes) v Wright	[1966] 1 WLR 215		United Kingdom	circa 1966	LexisNexis / Westlaw		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		12
Bookfinders Ltd v Revenue Commissioners	[2020] IESC 60	Supreme Court of Ireland	Republic of Ireland	29 Sep 2020	BAILII		29
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		118
Colquhoun v Heddon	[1890] UKLawRpKQB 82; (1890) 25 QBD 129		United Kingdom	14 May 1890	CommonLII		12
Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd	(1980) 54 Tax Cas 679		United Kingdom	circa 1980			3
Cronin (Inspector of Taxes) v Cork and County Property Co Ltd	[1986] IR 559			circa 1986			16
Culachain v McMullan Brothers Ltd	[1995] 2 IR 217			circa 1995			25
Dunnes Stores v The Revenue Commissioners	[2019] IESC 50; [2020] 3 IR 480	Supreme Court of Ireland	Republic of Ireland	5 Jul 2019	BAILII		37
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
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		49
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		18
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		2
Lewis Emanuel & Son Ltd v White	(1965) 42 Tax Cas 369		United Kingdom	circa 1965			14
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		47
Lupton v FA & AB Ltd	[1968] 1 WLR 1401		United Kingdom	circa 1968	LexisNexis / Westlaw		2
MacCarthaigh v D	[1985] IR 73			circa 1985			2
Mariner v HMRC	[2013] UKFTT 657	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Oct 2013	BAILII		7
McGrath v McDermott	[1988] IR 258			circa 1988			59
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		2
Paget v IRC	[1938] 2 KB 25; 21 Tax Cas 677		United Kingdom	circa 1938	LexisNexis / Westlaw		18
People (DPP) v Ba	[2018] 2 IR 715			circa 2018			1
Perrigo Pharma International DAC v McNamara	[2020] IEHC 552	High Court of Ireland	Republic of Ireland	4 Nov 2020	BAILII		14
Perry v Astor	[1935] AC 398; 19 Tax Cas 255		United Kingdom	circa 1935	LexisNexis / Westlaw		4
Re Clarks of Ranelagh Ltd (In liquidation)	[2004] 3 IR 264			circa 2004			2
Re Holt	[1953] 2 All ER 1499; [1953] 1 WLR 1488; [1953] 2 Lloyds Rep 506		United Kingdom	circa 1953	LexisNexis		28
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		104
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