Inspector of Taxes v Kiernan
Jurisdiction | Ireland |
Judgment Date | 01 January 1982 |
Date | 01 January 1982 |
Court | Circuit Court |
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...
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Bank of Ireland Trust Services Ltd v Revenue Commissioners (No. 2)
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...and Trustee Co. Ltd. v. Revenue Commissioners [1998] 2 I.R. 287; [1995] 1 I.L.R.M. 289. Inspector of Taxes v. Kiernan [1981] I.R. 117; [1982] I.L.R.M. 13. McGrath v. McDermott [1988] I.R. 258; [1988] I.L.R.M. 181, 647. O'Rourke v. The Revenue Commissioners [1996] 2 I.R. 1. Revenue Commissio...... -
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