Revenue Commissioners v Hayes

JurisdictionIreland
Judgment Date01 January 1967
Date01 January 1967
CourtHigh Court
(H.C.)
Revenue Commissioners
and
Hayes

Whether Revenue Commissioners entitled to demand corrective affidavit.

Bartholomew O'Flynn died on 8th October, 1950. Probate of his will was granted to his executor. The Revenue Commissioners required a corrective affidavit from the executor as to the deceased s assets. This was not forthcoming. The Commissioners now moved by notice of motion for an order that the executor should furnish a corrective affidavit. Held: the Revenue Commissioners have no power to direct a personal representative to file a corrective affidavit in death duty matters.

To continue reading

Request your trial
2 cases
  • Lawlor v Flood
    • Ireland
    • High Court
    • 2 July 1999
    ...BILTON 1981 1 QB 923 SUPREME COURT OF JUDICATURE (CONSOLIDATION) ACT 1925 S45(1) (UK) M V D 1998 3 IR 175 REVENUE COMMISSIONERS V HAYES 1967 101 ILTR 121 GILLIGAN V CRIMINAL ASSETS BUREAU (CAB) 1998 3 IR 185 FIFTH AMDT TO AMERICAN CONSTITUTION R V DIRECTOR OF SERIOUS FRAUD OFFICE 1993 AC 1 ......
  • Lynch v Burke
    • Ireland
    • Supreme Court
    • 1 January 1996
    ...and Allied Irish Banks Plc Defendants Cases mentioned in this report:— The Attorney General v. Ryan's Car Hire Ltd. [1965] I.R. 642; (1964) 101 I.L.T.R. 121. Finucane v. McMahon [1990] 1 I.R. 165; [1990] I.L.R.M. 505. Gason v. Rich (1887) 19 L.R. (Ir.) 391. Hay v. O'Grady [1992] 1 I.R. 210;......

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