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Revenue Commissioners v Stewart (Approved)   flag 

[2022] IEHC 558
High Court of Ireland
Republic of Ireland
10th October, 2022

Legislation Cited

Legislation Name Provision
Capital Gains Tax Act 1975 s28, s29, s31

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lee v The Revenue Commissioners [2021] IECA 18 Irish Competition Authority Republic of Ireland 28 Jan 2021 BAILII flag 7
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
Revenue Commissioners v Droog [2016] IESC 55 Supreme Court of Ireland Republic of Ireland 6 Oct 2016 BAILII flag 12
Revenue Commissioners v O ’ Flynn Construction [2011] IESC 47 Supreme Court of Ireland Republic of Ireland 14 Dec 2011 BAILII flag 11
Revenue Commissioners v Droog [2011] IEHC 142 High Court of Ireland Republic of Ireland 31 Mar 2011 BAILII flag 6
Sheedy v the Information Commissioner [2005] IESC 35; [2005] 2 IR 272; [2005] 2 ILRM 374 Supreme Court of Ireland Republic of Ireland 30 May 2005 BAILII flag 86
McCann Ltd v O Culachain (Inspector of Taxes) [1986] 1 IR 196 circa 1986 20
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
Direct United States Cable Co v Anglo-American Telegraph Co (1877) 2 AC 394; 52 PP 26-27 United Kingdom circa 1877 LexisNexis / Westlaw flag 48

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