Mulvey v Coffey

Judgment Date21 May 1942
Date21 May 1942
CourtHigh Court

- Office or employment of profit - Grant to President of College on retirement - Grant made by Governing Body out of general funds of College - Grant additional to maximum lump sum and pension to which President entitled under College statutes - Grant payable out of"Pensions Fund" - Whether assessable to income tax under Schedule E - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), Schedule E, rule 1 - Finance Act, 1922 (12 13 Geo. 5, c. 17), s. 18, sub-s. 1 -Finance Act, 1929 (No. 32 of 1929), s. 17.

  1. Dr. Coffey, first President of University College, Dublin, retired from office on 31st March, 1940. On 28th March, 1940, the Governing Body of the College granted to him out of the "Pensions Fund" the maximum lump sum and pension to which he was entitled under the statutes of the College. Later, at the same meeting, they passed a resolution to pay an additional sum of £1,000 to him out of the general funds of the College "on account of a great number of services unrewarded, as expressed in a labour of lengthened overtime work during the past seven and more years, and the limited statutory pension to which he is entitled." The said sum was paid to Dr. Coffey after his retirement from office. An additional assessment to income tax for the year 1939-40 was made on Dr. Coffey under the rules of...

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5 cases
  • McGarry v R
    • Ireland
    • High Court
    • 1. Januar 1955
    ...and Sch D Case VI, ITA 1967 s 110. Cases referred to in judgment Herbert v McQuade [1902] 2 KB 631, 4 TC 489. Mulvey v Coffey 2 ITC 239, [1942] IR 277. Wing v O’Connell 1 ITC 170, [1927] IR Case stated Case stated pursuant to the provisions of ITA 1918 s 149, by a Commissioner for the Speci......
  • Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 26. Januar 2012
    ...which a court whose jurisdiction on appeal is limited to correcting errors of law by the commissioners should be slow to interfere." 29 Mulvey v. Coffey [1942] IR 277 was cited as an instance of a court investigating and weighing up all the reasons for a payment in order to determine whe......
  • Temperley (Inspector of Taxes) v Smith
    • United Kingdom
    • Chancery Division
    • 3. Juli 1956
    ... ... O'Connell,[1927] I.R. 84, Robinson v. Dolan, [1935] I.R. 509, and Mulvey v. Coffey, [1942] I.R. 277- but all of these depend upon their special facts, and I do not think they are immediately relevant to the present ... ...
  • McHugh, Inspector of Taxes v A
    • Ireland
    • High Court
    • 1. Januar 1959
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