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O'Muircheasa (Inspector of Taxes) v Bailey Wastepaper Ltd   flag 

[2003] IEHC 116
High Court of Ireland
Republic of Ireland
10th April, 2003

Legislation Cited

Legislation Name Provision
Income Tax Act, 1967 (Cth)
Corporation Tax Act, 1976 s145
Finance Act, 1980 s39, s41
Finance Act, 1990 s5, s39, s41

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McGrath v McDermott [1988] IR 258 circa 1988 59
Mara v Hummingbird [1982] ILRM 421 Republic of Ireland circa 1982 flag 70
Inspector of Taxes v Kiernan [1981] IR 117 circa 1981 66
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
Revenue Commissioners v Doorley [1933] IR 750 circa 1933 36

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