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O'Connell, Inspector of Taxes v Tara Mines Ltd   flag 

[2001] IEHC 60
High Court of Ireland
Republic of Ireland
4th April, 2001

Legislation Cited

Legislation Name Provision
Income Tax Act, 1967 (Cth)
1974 Act s1, s2
Corporation Tax Act, 1976 s58
Finance Act, 1967 s9
(Taxation of Profits of Certain Mines) Act, 1974
Finance (Miscellaneous Provisions) Act, 1956

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brosnan v Mutual Enterprises Ltd [1997] 3 IR 257 circa 1997 5
[1992] Ilrm 69 [1992] ILRM 69 Republic of Ireland circa 1992 flag 1
Irish Agricultural Machinery Ltd v O'Culach á in [1990] 1 IR 535 circa 1990 3
(1987) 3 Itr 633 (1987) 3 ITR 633 circa 1987 1
McCann Ltd v O Culachain (Inspector of Taxes) [1986] 1 IR 196 circa 1986 20
(1986) 3 Itr 304 (1986) 3 ITR 304 circa 1986 1
[1985] Ir 298 [1985] IR 298 circa 1985 1
Curtis v Attorney General [1985] IR 458 circa 1985 17
Cronin v Strand Dairy (1985) 3 ITR 441 circa 1985 3
Mara v Hummingbird [1982] ILRM 421 Republic of Ireland circa 1982 flag 70
Inspector of Taxes v Kiernan [1981] IR 117 circa 1981 66
MP Metals Pty Ltd v FCT [1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538 High Court of Australia Australia - Commonwealth 12 Jan 1968 AustLII flag 50
McCausland v The Minister for Commerce [1956] NI 367 United Kingdom - Northern Ireland circa 1956 LexisNexis flag 2
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 1132
Marbridge Mines Ltd v Minister of National Revenue 71 DTC 5231 Canada circa 1955 flag 1
5 Itr 98 5 ITR 98 circa 1955 1
3 Itr 683 3 ITR 683 circa 1955 1
3 Itr 19 3 ITR 19 1

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