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McCabe v South City and County Investment Co Ltd   flag 

[1997] IESC 8
Supreme Court of Ireland
Republic of Ireland
30th July, 1997

Legislation Cited

Legislation Name Provision
Income Tax Act, 1967 (Cth)
Corporation Tax Act, 1976 s105, s106, s53, s102

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Waterford Glass (Group Services) Ltd v The Revenue Commissioners [1990] 1 IR 334 circa 1990 3
Carroll Group Distributors Ltd v G and JF Bourke Ltd [1989] IEHC 1; [1990] 1 IR 481; [1990] ILRM 285 High Court of Ireland Republic of Ireland 4 Oct 1989 BAILII flag 6
McGrath v McDermott [1988] IR 258 circa 1988 59
Re Keenan Bros Ltd [1985] IR 401 circa 1985 12
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
Irish Shell & BP Ltd v Costello Ltd [1981] ILRM 66 Republic of Ireland circa 1981 flag 12
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Vestey v IRC [1962] 2 WLR 221 United Kingdom circa 1962 LexisNexis / Westlaw flag 1
AC 77; Re Hanbury (Deceased) (1959) 38 Tax Cas 588 United Kingdom circa 1959 flag 3
Re Kent and Sussex Sawmills Ltd [1947] Ch 177; [1946] 2 All ER 638 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 15
Sothern-Smith v Clancy (Inspector of Taxes) (1941) 1 KB 276; (1941) 1 All ER 111; 57 TLR 247; 164 LT 210; 85 Sol Jo 69; 110 LJKB 189; 24 Tax Cas 1 United Kingdom circa 1941 LexisNexis / Westlaw flag 16
Perrin v Dickson (1939) 14 Tax Cas 608 United Kingdom circa 1939 flag 4
Commissioners of Inland Revenue v Ramsay [1935] All ER 847; (1935) 20 Tax Cas 79 United Kingdom circa 1935 LexisNexis flag 20
Re Engelbac [1924] 2 Ch 348 Court of Chancery United Kingdom circa 1924 LexisNexis / Westlaw flag 8
Scoble v Secretary of State in Council for India [1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299 United Kingdom 16 Feb 1903 CommonLII flag 30
[1903] AC 299 [1903] AC 299 United Kingdom circa 1903 LexisNexis / Westlaw flag 32
Lady Emily Foley v Fletcher and Rose [1858] EngR 1107; 28 LJEx 100; 3 H & N 769; 157 ER 678 Court of Exchequer United Kingdom circa 1858 CommonLII flag 21

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