Inspector of Taxes v Kiernan

JurisdictionIreland
Judgment Date01 January 1982
Date01 January 1982
CourtCircuit Court
(C.C.)
Inspector of Taxes
and
Kiernan

Ordinary meaning -"Cattle" - Whether pigs included - Re-enactment of word after judicial decision on meaning of original enactment - Whether knowledge of decision attributable to legislature - Taxing statute - Delay in prosecuting claim - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), r. 4. Case 111, schedule D - Income Tax Act, 1967 (No. 6), s.78.

The respondent taxpayer was assessed for income tax pursuant to the provisions of s. 78 of the Income Tax Act, 1967, which applied to an occupier of land who is a "dealer in cattle."During the relevant year the respondent had engaged in intensive pig production at his holding of 27 acres by buying young animals, fattening and then selling them. The Circuit Court affirmed the assessment but stated a Case for the opinion of the High Court on the question whether the Circuit Court judge was correct in holding that the respondent had been a dealer in cattle within the meaning of s. 78 of the Act of 1967. The High Court held that the word "cattle"did not include pigs and that, accordingly, the respondent had not been a dealer in cattle. On appeal by the appellant it was Held, by the Supreme Court (Finlay P., Henchy and Hederman JJ.), in disallowing the appeal, 1, that, as the provisions of s. 78 of the Act of 1967 were directed to the public at large, there was no reason to justify a departure from the ordinary prevalent meaning of the word "cattle", which did not include pigs; a fortiori, where the...

To continue reading

Request your trial
64 cases
  • Bookfinders Ltd v The Revenue Commissioners
    • Ireland
    • Court of Appeal (Ireland)
    • 3 Abril 2019
    ...construction of tax statutes are those set out in The Revenue Commissioners v. Doorley [1933] IR 750 and Inspector of Taxes v. Kiernan [1982] ILRM 13. It is submitted that those judgments employ the principle against doubtful penalisation in regard to all taxation statute and not just tho......
  • Revenue Commissioners v O'Flynn Construction Company Ltd and Others
    • Ireland
    • High Court
    • 25 Abril 2006
    ...1981 1 AER 865 1981 2 WLR 449 CHARLES MCCANN LTD v O CULACHAIN (INSPECTOR OF TAXES) 1986 IR 196 INSPECTOR OF TAXES v KIERNAN 1981 IR 117 1982 ILRM 13 REVENUE COMMISSIONERS v DOORLEY 1933 IR 750 TAXES CONSOLIDATION ACT 1997 S811(3)(b) CANADA TRUSTCO MORTGAGE CO v CANADA 2005 259 DLR (4TH)......
  • Twomey (Inspector of Taxes) v Hennessy
    • Ireland
    • High Court
    • 8 Mayo 2009
    ...BANANA PROCESSING LTD 2000 TC 235 2000/14/5389 REVENUE CMRS v DOORLEY & MCDERMOTT 1933 IR 750 INSPECTOR OF TAXES v KIERNAN 1981 IR 117 1982 ILRM 13 1981/10/1728 MARA (INSPECTOR OF TAXES) v HUMMINGBIRD LTD 1982 ILRM 421 O CULACHAIN (INSPECTOR OF TAXES) v MCMULLAN BROS LTD 1995 2 IR 217 1......
  • Construction Industry Federation v Dublin City Council
    • Ireland
    • Supreme Court
    • 18 Marzo 2005
    ...I.R. 169. Howard v. Commissioners of Public Works [1994] 1 I.R. 10; [1993] I.L.R.M. 665. Inspector of Taxes v. Tiernan [1981] I.R. 117; [1982] I.L.R.M. 13. Lancefort Ltd. v. An Bord Pleanála (No. 2) [1999] 2 I.R. 270; [1999] 2 I.L.R.M. 401. Louth County Council v. Matthews (Unreported, High......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT