Dolan v Joyce and Kirwan

• Jurisdiction: Ireland
• Judgment Date: 01 January 1929
• Date: 01 January 1929
• Court: Supreme Court (Irish Free State)

S. C.,

Dolan

and

Joyce

Occupier of lands quitting occupation - Arrears of tax assessed under Schedule B - Liability of subsequent occupier -Occupier who is also owner - Income Tax Act, 1918 (8 9 Geo. V., c. 40), ss. 186, 187 (2) and(3), 199; Sch. A, No. VII., r. 3 (b); Sch. B, r. 4 - Finance Act, 1923 (No. 21 of 1923), s. 7.

An occupier of lands, even though he be the owner, is not liable for arrears of income tax under Schedule B of the Income Tax Act, 1918, which should have been levied and ultimately borne by the former occupier. So heldby the Supreme Court, affirming Meredith, J.