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Hanrahan v The Revenue Commissioners   flag  1

[2024] IECA 113
Irish Competition Authority
Republic of Ireland
15th May, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Arlum Ltd v Revenue Commissioners (Approved) [2024] IEHC 402 High Court of Ireland Republic of Ireland 3 Jul 2024 BAILII flag

Legislation Cited

Legislation Name Provision
1993 Act (NSW)
Capital Gains Tax Act, 1975 s8, s12, s28, s29, s30, s31, s33
Finance Act, 1974 s54
Finance Act, 1989 s31, s86
Taxes Consolidation Act, 1997 s811

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Heather Hill Management Co CLG v An Bord Plean la [2022] IESC 43; [2022] 2 ILRM 313 Supreme Court of Ireland Republic of Ireland 10 Nov 2022 BAILII flag 54
Hanrahan v The Revenue Commissioners [2022] IEHC 43 High Court of Ireland Republic of Ireland 25 Jan 2022 BAILII flag 3
Used Car Importers Ireland Ltd v Minister for Finance [2020] IECA 298 Irish Competition Authority Republic of Ireland 6 Nov 2020 BAILII flag 6
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
O Sullivan v Ireland [2019] IESC 33; [2020] 1 IR 413 Supreme Court of Ireland Republic of Ireland 23 May 2019 BAILII flag 20
Revenue Commissioners v Droog [2016] IESC 55 Supreme Court of Ireland Republic of Ireland 6 Oct 2016 BAILII flag 12
McNamee v Revenue Commissioners [2016] IESC 33 Supreme Court of Ireland Republic of Ireland 22 Jun 2016 BAILII flag 17
Revenue Commissioners v O'Flynn Construction Ltd [2013] 3 IR 533 circa 2013 6
Revenue Commissioners v Droog [2011] IEHC 142 High Court of Ireland Republic of Ireland 31 Mar 2011 BAILII flag 6
Crilly v Farrington [2001] IESC 60; [2001] 3 IR 251; [2002] 1 ILRM 161 Supreme Court of Ireland Republic of Ireland 11 Jul 2001 BAILII flag 63
Minister for Social, Community and Family Affairs v Scanlon [2001] IESC 1; [2001] 2 ILRM 342; [2001] 1 IR 64 Supreme Court of Ireland Republic of Ireland 16 Jan 2001 BAILII flag 17
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
Hamilton v Hamilton [1982] IR 466; [1982] ILRM 290 circa 1982 57
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
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251

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