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Hibernian Insurance Co Ltd v MacUimis 2

Supreme Court of Ireland

Republic of Ireland

20th January, 2000

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses)	[2020] UKFTT 197	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2020	BAILII		1
Howden Joinery Group PLC & Howden Joinery Ltd v Revenue & Customs	[2014] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2014	BAILII		1

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1918 (Cth)
Income Tax Act, 1967 (Cth)
Corporation Tax Act, 1976	s1, s15, s107, s146, s1, s8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Capital National v Golder, (Capital & National Trust v Golder	(1949) 31 Tax Cas 265		United Kingdom	circa 1949			5
Lothian Chemical Co Ltd v Rogers	11 Tax Cas 508		United Kingdom	circa 1949			4
48 Tax Cas 573	48 Tax Cas 573		United Kingdom	circa 1949			2
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses)	[2020] UKFTT 197	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2020	BAILII		1
Howden Joinery Group PLC & Howden Joinery Ltd v Revenue & Customs	[2014] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2014	BAILII		1

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